Ms S Percival v A&P Tools and Products Ltd (in liquidation) R1 FG Motorsports Limited (in liquidation) R2 Certa Precision Engineering Ltd and 1 other — 2022

The tribunal dealt first with a preliminary issue about who employed the claimant and whether her employment had transferred under TUPE from R1 to R2 or R3. It found that the claimant was employed by R1 only, and that there was no transfer to either R2 or R3. The tribunal relied on the fact that the payslips and redundancy correspondence were in R1's name and that there was nothing, apart from a webpage, to indicate that she worked for anyone other than R1.

The tribunal also stated that TUPE does not apply to a share sale. It accepted the respondent's evidence that the claimant's case about a transfer to R2 or R3 was incorrect. On that basis, R2 and R3 were dismissed from the proceedings.

Because R1 had not presented a response, the tribunal made judgment on the material available. It awarded the claimant a redundancy payment of £21,100, three months' notice pay of £8,312.49, and holiday pay of £1,882.07 against R1. The tribunal noted the tax treatment of each sum and directed that any payment on account already made should be offset against the award.