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 case references in this guidance note are subscription sensitive.
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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