What is an "economic, technical or organisational reason" for dismissal under the TUPE Regulations 2006?

If the sole or principal reason for a dismissal is a TUPE transfer, the dismissal will be automatically unfair unless the reason is an economic, technical or organisational (ETO) reason entailing changes in the workforce. An ETO reason could be, for example, a reorganisation by either the transferor or the transferee for a genuine business reason, or the introduction of new technology that results in fewer employees being required. Many of the examples of ETO reasons are redundancy situations (in which case the employee may be entitled to a redundancy payment).

The ETO reason must also "entail changes in the workforce". This means that there must be changes to the overall numbers or functions of the workforce or to the location of the workplace.