EMI share options are a hugely popular method of incentivising employees for independent agencies in the Advertising & Marketing sector, with big tax advantages for both employer and employee if deployed smartly.  But any economic shock like one we're experiencing courtesy of the Covid-19 Coronavirus should prompt a review to check that your existing arrangements still work.  We've done an article to explore both the pitfalls and the opportunities that this sort of economic shock brings and what to look out for when reviewing or supplementing your EMI option plans.