TUPE - Brexit impact and other recent developments
In this Digest, we highlight the principal developments in the law and practice involving the application of the Transfer of Undertakings (Protection of Employment) (TUPE) Regulations 2006. We follow the structure of TUPE, highlighting developments in the courts and tribunals according to the relevant parts of the TUPE Regulations.
In this Tax Digest
- TUPE: a high-level overview
- The legal background and the impact of Brexit on employee rights and employer responsibilities
- Who is protected by TUPE?
- The requirement of 'assignment' to the transferring entity
- What is a TUPE transfer?
- The effect of transfer on contracts of employment
- Changes to employment terms and conditions after a TUPE transfer
- Constructive dismissal
- Permitted variations via employee representatives
- Notification of employee liability information
- Remedy for failure to notify employee liability information
- The duty to inform and consult employee representatives
- Joint and several liability
- Contracting out
- Northern Ireland
- And for the future?
- Appendix: Employment tax implications of a TUPE transfer