The following Employment Tax guidance note by Tolley in association with Dr John McMullen, Partner, Stone King LLP and Visiting Professor of Law, Durham University provides comprehensive and up to date tax information covering:
A change of service provider may amount to a ‘service provision change’ within the meaning of the TUPE, whether or not it is also a ‘business transfer’. See the Transfer of undertakings overview guidance note.
A service provision change may involve any one of three possibilities:
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