A and B as common tenants transfer a 50% share to B. Although the transaction is displayed on Form 1 transfer as A and B, which transfers a 100% share of B, it must be entered into OSR Online as a 50% transfer to B. The transmission cannot be carried out by electronic means. To use the conversion calculator to find out how much you need to pay, there are certain fields that you need to fill in. The computer has several input fields because it must take into account a number of variables that can be part of taxable transactions. TUPE does not apply to all cases where ownership of a business or business (or part of it) changes ownership. The protection of the TUPE extends only to a “relevant transfer.” A relevant transfer may be a “business transfer” or a “service change.” Finally, TUPE makes available the need for a consultation process to ensure the free exchange of information between the purchaser, the transferor and the staff possibly concerned. The transferor is required to inform and consult with a recognized independent union if any of its members may be affected by the transfer. The employer must inform the union representatives in writing in a timely manner before the corresponding transfer, so that consultations can take place; whether this needs to be done and why it has been done; the legal, economic and social consequences of the transfer on the workers concerned; and what the employer (if any) should do about these workers.
If there are no workers` representatives, all employees must be informed. The purchaser is required to provide the transferor with sufficient information to enable him to identify these facts. During consultations, the employer is required to review and respond to potential commitments by union representatives or workers; if he rejects them, he is obliged to give the reasons. If an employer is not informed or consulted, a complaint can be filed with an employment tribunal within three months of the end of the transfer. The employer may argue that its non-performance of a particular obligation is due to particular circumstances, but that it has taken all reasonably feasible steps to inform and consult. Although this is a potential defence, the courts interpret it very narrowly. Insolvency is not a particular circumstance. If the appeal is accepted, the court may order the employer to pay appropriate compensation of up to 13 weeks` pay for the worker (s) concerned (s). “A self-payer registered pursuant to Chapter 12, Part 2 or 3 may not approve an ELN transaction document for an ELN transfer pursuant to Section 455A, on the grounds that section 22, paragraph 2A, applies to the ELN transfer, unless the corresponding transfer contract has been subject to a payment obligation.” Second, a corresponding transfer cannot form the basis of dismissal unless it can be proven that a worker has been dismissed for economic, technical or organisational reasons.