Emma Bailey


Emma heads up the Tax and Incentives practice at Fox Williams.

She has had extensive experience advising on a broad range of direct and indirect tax matters, including in the context of public and private UK and cross border M&A and private equity transactions, public listings and offerings, corporate re-organisations and restructurings, inward and outbound investment, property and other financings and tax structured financial products.

Emma has a specialism in employee share schemes (approved and unapproved) and management incentive arrangements (including in the context of carried interest structures) and is a member of the Share Plan Lawyers Group.

Emma is a member of the CBII’s employment tax working group and is deputy chairman of the Quoted Companies Alliance share scheme expert group.

She also has considerable experience advising on tax issues affecting entrepreneurs (including venture capital tax schemes) and works closely with Fox Williams’ professional practice and employment groups in relation to the tax issues arising in the context of partnerships and LLP’s and the remuneration of employees, directors and partners.

Emma advises UK and overseas clients including listed companies, mid-tier corporates, owner managed businesses, partnerships and LLP’s and individuals in a wide range of business sectors including travel and leisure, real estate, banking, financial services, technology and digital and fashion.

Emma has contributed to a number of tax publications, including PLC Tax and Tolleys Tax Planning, and is a regular speaker at seminars and conferences.

Emma graduated from Keble College, Oxford with an honours degree in Politics, Philosophy and Economics and trained at Cameron Markby Hewitt (now Cameron McKenna) before joining Freshfields on qualification. Emma joined Fox Williams as a partner from Freshfields Bruckhaus Deringer in March 2010.

"a thoughtful and competent tax lawyer with excellent industry insight"
Legal 500, 2019

Read more of my articles:

Reforms to IR35 and taxation of consultants: what steps should you be taking now?

Use of consultants: how exposed are you under IR 35 or otherwise?

Ask Auntie - What are the new tax rules for salary sacrifice and termination payments?

Tax avoidance schemes: accelerated payments

'Employee Shareholder' status: What does it offer?