Under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, reg 7 where, either before or after a TUPE transfer, any employee of the transferor or transferee is dismissed, that dismissal will be automatically unfair if the sole or principal reason for the dismissal is the TUPE transfer, unless the sole or principal reason for the dismissal is an economic, technical or organisational reason (ETO reason) entailing changes in the workforce, in which case regulation 7(1) does not apply. For further information on: • whether a dismissal is by reason of the transfer, see ‘Dismissal by reason of the transfer’ in Practice Note: TUPE—protection against dismissal • ETO reasons for dismissal, see the section on ‘ETO reasons’ in Practice Note: TUPE—protection against dismissal If there is genuinely an ETO reason for the dismissal,