I grew up in Yorkshire with the saying "She is the cat's mother", implying it is rude to use the feminine pronoun "she" in the third person.
A rebuke especially directed towards children for having referred to a woman as "she", instead of using her name or an appropriately respectful title.
"She's coming on the trip with us too!"
"Who's 'she', the cat's mother?"
"Sorry, gran is coming with us too."
Does this rule still apply to a modern business email, or is it appropriate to refer to a woman as "she"?