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Early retirement rights under occupational pension schemes do transfer under TUPE, High Court rules

The buyer of a business will be liable for certain early retirement pension rights under the original owner's occupational pension scheme if the transfer takes place under the Transfer of Undertakings (Protection of Employment) (TUPE) Regulations, the High... 18 May 2012

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HMRC publishes guidance on 'business entity' test for when contractors will be taxed

Advanced Manufacturing & Technology Services New guidance intended to clarify the risk that a contractor will be caught by a controversial anti-avoidance rule aimed has been published by HM Revenue and Customs (HMRC). 11 May 2012

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Out-Law Guides

Basic Guide to TUPE

This guide is based on UK law. It was last updated in June 2011. The purpose of TUPE is to protect employees if the business in which they are employed changes hands. Its effect is to move employee...

Employment cannot transfer automatically from one employer to another without a relevant TUPE transfer

Advanced Manufacturing & Technology Services An individual's employment cannot be automatically transferred to another employer without following the proper procedures under the Transfer of Undertakings (Protection of Employment) (TUPE) Regulations, a tribunal has confirmed. 18 Apr 2012

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Employees coming from two different companies cannot receive TUPE protection, rules EAT

TUPE law should not apply when employees are moved to a new employer from two different original employers and should only apply to employees working on the specific tasks that are transferred, an Employment Appeals Tribunal (EAT) ruling has said. 13 Apr 2012

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Change of work location under TUPE transfer can give rise to automatic unfair dismissal, tribunal rules 08 Mar 2012
Groups of employees must act on behalf of a particular client to be protected by TUPE, tribunal rules 27 Feb 2012
TUPE service provision protections cannot apply where client also changes, tribunal says 23 Dec 2011
ECJ closes employee transfer loophole 04 Nov 2010
TUPE ruling could lead to more successful unfair dismissal claims 26 Aug 2009
EAT adopts 'pragmatic' approach to service provider TUPE transfers 29 Jun 2009

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