We have assumed that all claims made and payments received under the Coronavirus Job Retention Scheme (CJRS) were made and received prior to the sale of the business and assets Under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, reg 4, the transferee acquires: • all rights, powers, duties and liabilities under or in connection with the contracts of employment of transferring employees • liability for all pre-transfer acts and omissions of or in relation to the transferor in respect of transferring employees or their contracts of employment The scope of TUPE 2006, SI 2006/246, reg 4 extends beyond (express or implied) contractual terms and covers all rights, powers, duties and liabilities under or in connection with the contracts of the transferring employees. However, it does not extend to the liability of any