A transfer of undertakings occurs where a business or a discrete part of a business is transferred from one employer to another.

This topic explains the circumstances in which the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) apply and which employees the regulations apply to. It also details the liabilities and responsibilities that transfer to a new employer under TUPE and the employees’ rights in the event of a TUPE transfer.

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