The Transfer of Undertakings (Protection of Employment) Regulations 2006 and previous versions of the regulations (which have been in force in the UK since 1981) implement the European Acquired Rights Directive, the general purpose of which is to safeguard employee rights in the transfer of a business.

This inbrief summarises the main aspects of TUPE, how and when it applies and includes the changes to TUPE which were implemented in January 2014.