Transfer of undertakings overview

Copyright © 2025 LexisNexis
Produced by Tolley in association with Dr John McMullen, Partner, Stone King LLP and Visiting Professor of Law, Durham University
Employment Tax
Guidance

Transfer of undertakings overview

Copyright © 2025 LexisNexis
Produced by Tolley in association with Dr John McMullen, Partner, Stone King LLP and Visiting Professor of Law, Durham University
Employment Tax
Guidance
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What is TUPE?

The Transfer of Undertakings (Protection of Employment) Regulations 2006 (SI 2006/246), commonly known as TUPE, have been in force since 6 April 2006. Up until that time the TUPE regime was contained in the Transfer of Undertaking (Protection of Employment) Regulations 1981. The TUPE Regulations were most recently updated in 2014 (SI 2014/16). This guidance note takes in the effect of those latest amendments.

TUPE is based on the European Acquired Rights Directive, 2001/23 concerned with the protection of employees on the transfer of undertakings. This means that:

  1. •

    TUPE could apply whenever a business or individual buys something which has employees. It might look like an asset, or an activity, rather than a business, but TUPE may well protect those employees’ rights

    For example, a shopping centre is likely to have cleaners, security guards or caretakers, whose employment could be transferred to a purchaser when it buys the building. Equally, if someone is taking over the provision of a service, the

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Dr John McMullen
Dr John McMullen linkedinicon twittericon

Partner at Stone King LLP , Employment Tax

Dr John McMullen is a Partner at Stone King Solicitors LLP, United Kingdom, and a Visiting Professor of Law at Durham University. He has over 25 years of experience in employment law and is noted as being both a strategic thinker and leader in his field as well as being a practical hands-on lawyer. By peer acclaim he is one of the leading lawyers in the UK with national and international reputation.John is regarded as the leading expert in the UK on Transfer of Undertakings and he also has an international reputation in that field. He is the author of Business Transfers and Employee Rights, the leading work on transfers which also contains a chapter on transfer law and practice in Ireland along with his new book, Redundancy: Law and Practice. As well as being a writer and commentator on Mergers and Acquisitions and out-sourcing he advises the public, private and third sectors on the subject of staff transfers. This includes wide experience in mergers and acquisitions, out-sourcing, franchising and complex re-structuring.An all-round employment advisor, he is an editor of Harvey on Industrial Relations and Employment Law. He is an expert on the contract of employment and corporate governance in relation to employment issues.

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  • 23 May 2024 07:50

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