What counts as a ‘business transfer’?

This is where an ‘economic entity’ changes hands and retains its identity after the transfer.

The definition of economic entity within the TUPE Regulations is: “an organised grouping of resources that has the objective of pursuing an economic activity, whether or not that activity is central or ancillary”.

A key question will be whether the business has transferred as a ‘going concern’: did assets, goodwill, customers and employees transfer? Did the business carry out the same work before and after the transfer?