In Scotch Premier Meat Ltd v Burns and others [2000] IRLR 639 EAT, the EAT held that an employment tribunal had not erred in holding that the employers were "proposing to dismiss as redundant 20 or more employees" within the meaning of s.188 of the Trade Union and Labour Relations (Consolidation) Act, notwithstanding that, as an alternative option, they were considering selling the business as a going concern.