Does TUPE 2006 apply to intra-group reorganisations, how are employees affected and do the information and consultation obligations apply (including to small businesses)?

In order to answer these questions it is necessary to consider:

1. •

   whether the intra-group reorganisation amounts to a relevant transfer under the Transfer of Undertakings (Protection of Employment Regulations) 2006 (TUPE 2006), SI 2006/246 ie either (a) a business transfer or (b) a change of service provider, and, if so:

2. •

   what the effect is on employees

3. •

   what information and consultation obligations apply (in general and to small businesses in particular)

For information on TUPE 2006 generally, see: TUPE and asset purchases—overview.

On an intra-group reorganisation (also known as a business reorganisation), a relevant transfer under TUPE 2006 may take place:

1. •

   where the business of one Group Company is transferred to another in an intra-group business transfer

2. •

   where a share sale is accompanied by a TUPE transfer (because assets are moved around to make sure everything is in the right place before the share sale) or, alternatively where after the share sale the business is