The following Employment Tax guidance note by Tolley in association with Dr John McMullen, Partner, Wrigleys Solicitors LLP and Visiting Professor of Law, Durham University provides comprehensive and up to date tax information covering:
Please note that all legislative and case references in this guidance note are subscription sensitive.
Following a TUPE transfer the transferee acquires:
SI 2006/246, reg 4(2)
Most employment terms are protected by TUPE. Transferring employees retain continuity of service for determining eligibility to claim unfair dismissal, statutory redundancy payments etc. They also retain their existing terms and conditions, except those relating to old age, invalidity or survivors' benefits under occupational pension schemes.
In addition, the transferee inherits liability for all acts or omissions by the transferor (or an earlier employer) in relation to transferring employees, except for criminal liabilities (eg health and safety offences). These could include:
Knowledge of an employee's disability, a constituent part of some disability discrimination claims, has also been held to transfer under TUPE so that a transferee is deemed to be aware of the disability even if not actually aware. However, this is only an Employment Tribunal decision (Jolly v Namdarkham and Greene King Retail Services ET case no. 2602411/03, Equal Opportunities Review, August 2004, Issue 132 page 22), which means that it has never been tested in the courts and its correctness is uncertain.
The transferee also inherits the right to claim for pre-transfer personal injuries to transferring employees under the transferor's compulsory
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