Under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, reg 4(2), on completion of a relevant transfer: • all the transferor’s rights, powers, duties and liabilities under or in connection with the contracts of employment of transferring employees transfer to the transferee • any act or omission before the transfer is completed, of or in relation to the transferor in respect of transferring employees or their contracts of employment, is deemed to have been an act or omission of or in relation to the transferee See generally Practice Note: TUPE—transfer of rights and liabilities. In Bernadone v Pall Mall Services Group; Martin