from
http://www.info4secur...=11190§ioncode=10
What Regulation 5 (1) of the TUPE Regs means in practice is that any transferee company in a TUPE transfer situation will be placed in exactly the same contractual position vis-a-vis any ‘inherited’ employees as was the outgoing transferor company. In the eyes of the law, the relevant employees’ contracts of employment with the transferor company will be treated as if they had originally been entered into with the transferee company.
The transferee company will therefore be liable for any accrued holiday and holiday pay entitlement, any subsisting harassment and/or discrimination claims, any and all debts owed to the inherited employees by the outgoing transferor company arising from their contracts of employment or from the employment relationship, any liability in respect of pre-transfer industrial accidents, any pre-transfer pay increase agreement between the inherited employees and the outgoing transferor company, and so on.