ÀÏ˾»úÎçÒ¹¸£Àû

Service provision changes

Produced by Tolley in association with
Employment Tax
Guidance

Service provision changes

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

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:

OutsourcingWhere activities cease to be carried out by a business on its own behalf and are carried out instead by a contractorSI 2006/246, reg 3(1)(b)(i)
Change of contractorWhere 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 behalfSI 2006/246, reg 3(1)(b)(ii)
InsourcingWhere activities cease to be carried out by a contractor or a subsequent 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 once again

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

Dr John McMullen
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.

Powered by
  • 14 Sep 2022 09:52

Popular Articles

Allowable deductions for employee-related expenses

Allowable deductions for employee-related expensesThis guidance note covers the tax treatment of some common types of trading expenditure relating to employees. Some of these are disallowable under general principles, for example the wholly and exclusively test or capital versus revenue expenditure.

14 Sep 2022 09:49 | Produced by Tolley Read more Read more

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more

Entity classification

Entity classificationImplications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the basis on which it is taxed. A subsidiary may either be transparent (like a partnership, where the individual

14 Jul 2020 11:37 | Produced by Tolley in association with Anne Fairpo Read more Read more