A company is considering entering into a joint contract of employment with another company, so that the employees are jointly employed by both companies as joint employers. At present, the employees are employed by only one of those companies. Will this give rise to a TUPE transfer, or is this simply a change to the employees’ terms and conditions? Should one of the companies decide that it no longer wishes to be a joint employer in the future and the employees move back to being solely employed by one of the companies, will this give risk to a TUPE transfer, or is this simply a further change to the employees’ terms and conditions?