The Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246 protect the rights of employees when transferring to a new employer. It will be a question of fact whether the transfer of business and assets to a buyer falls within the definition of a 'relevant transfer' under TUPE 2006, SI 2006/246, reg 3(1) to which TUPE 2006, SI 2006/246 applies. However, there is different treatment where, at the time of the transfer, the business is subject to insolvency proceedings, namely: • the business is subject to insolvency proceedings instituted with a view to the liquidation of the transferor's assets, which are exempt from TUPE 2006, SI 2006/246, reg 4 (transfer of