The advice for businesses is to consider the employment law aspects of a transaction from the outset. TUPE is a difficult beast to tame, but with a bit of careful planning and consideration from the outset, it doesn't have to stop businesses from achieving their objectives, even in these difficult times. There is the potential for TUPE to apply even where the transfer is from the UK to a country outside of the EU. However, the position is not settled by binding case law and, therefore, employers face uncertainty when dealing with TUPE in a cross-border setting.
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