What constitutes a transfer of an undertaking under the TUPE Regulations 2006?
A transfer of an undertaking under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (SI 2006/246) (a TUPE transfer) occurs when the whole or part of an employer's business or undertaking is sold or transferred as a going concern to another employer. The TUPE Regulations 2006 also apply to transfers resulting from a "service provision change" where the performance of a function is outsourced or insourced.
The transfer may be effected by a series of transactions and may or may not include the transfer of property and other tangible or intangible assets. The Regulations apply only to the transfer of UK-based undertakings. A company transfer by the sale of shares is not covered as, in this case, the identity of the employer does not change.