A specific business reason, economic, technical, or organisational, that lets an employer make changes to the workforce around a TUPE transfer without it counting as an unfair dismissal. It has to be a genuine reason, not just a wish to reshuffle staff after taking over.

In practice

If your job moves under TUPE and the new employer genuinely needs to cut two roles because two teams have merged into one, that can be an ETO reason. Simply wanting your role gone because they'd rather have someone of their own choosing is not.

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