A dissolved company "retained its identity" in the hands of its previous owners who, after the dissolution, continued to operate the same business using the company's property, assets and employees. This was sufficient to amount to a transfer of the undertaking to the previous owners within the meaning of the Transfer of Undertakings Regulations, holds the EAT in Charlton and Charlton v Charlton Thermosystems (Romsey) Ltd and Ellis and others.
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