Service provision changes

Produced by Tolley in association with

Employment Tax

Guidance

A change of service provider may amount to a ‘service provision change’ within the meaning of the TUPE, whether or not it is also a ‘business transfer’. See the Transfer of undertakings overview guidance note.

A service provision change may involve any one of three possibilities:

Outsourcing	Where activities cease to be carried out by a business on its own behalf and are carried out instead by a contractor	SI 2006/246, reg 3(1)(b)(i)
Change of contractor	Where activities cease to be carried out by a contractor on a client’s behalf (whether or not those activities had previously been carried out by the client on his own behalf) and are carried out instead by another contractor on the client’s behalf	SI 2006/246,

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Dr John McMullen

Partner at Stone King LLP , Employment Tax

Dr John McMullen is a Partner at Stone King Solicitors LLP, United Kingdom, and a Visiting Professor of Law at Durham University. He has over 25 years of experience in employment law and is noted as being both a strategic thinker and leader in his field as well as being a practical hands-on lawyer. By peer acclaim he is one of the leading lawyers in the UK with national and international reputation. John is regarded as the leading expert in the UK on Transfer of Undertakings and he also has an international reputation in that field. He is the author of Business Transfers and Employee Rights, the leading work on transfers which also contains a chapter on transfer law and practice in Ireland along with his new book, Redundancy: Law and Practice. As well as being a writer and commentator on Mergers and Acquisitions and out-sourcing he advises the public, private and third sectors on the subject of staff transfers. This includes wide experience in mergers and acquisitions, out-sourcing, franchising and complex re-structuring. An all-round employment advisor, he is an editor of Harvey on Industrial Relations and Employment Law. He is an expert on the contract of employment and corporate governance in relation to employment issues.

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