The Employment Appeal Tribunal has held that it is the transferee, rather than the Secretary of State, that is liable to pay the unfair dismissal basic award and notice of an employee who is dismissed after a "pre-pack" administration and TUPE transfer of the business as a going concern.
The Employment Appeal Tribunal has held that the exemption from automatic employee transfer under reg.8(7) of TUPE cannot apply to a transfer from an administration.
In Haine and another v Day [2008] IRLR 642, the Court of Appeal held that a protective award made after the employer company went into liquidation in respect of its failure to consult before making collective redundancies was a provable, and therefore potentially recoverable, debt.