Secretary of State for Trade and Industry v Slater [2007] IRLR 928 (EAT) is a UK labour law case, concerning the effects of a business transfer on an employee's rights at work.
If the company goes into voluntary liquidation, and the business is sold before the final disposal of assets, then TUPER 2006 regulation 8 does not apply.
The Tribunal held that, under TUPER 2006 regulation 7, ‘at the time of the transfer’ the transferor was subject to ‘insolvency proceedings’.
So, it held that TUPER 2006 regulation 4 was excluded and the National Insurance fund was liable for debts under ERA 1996 section 182.
The Secretary of State appealed arguing that though there were insolvency proceedings, they were not existing ‘at the time of the relevant transfer’.