In MANSFIELD CARE LTD v NEWMAN ( 2024 ) EAT 128 the President of the EAT holds that an ET erred in finding that TUPE was applicable. A care home was closing down. The care home residents were being moved to one of 2 care homes. There were 2 categories of residents: privately funded and local authority funded. The ET found that there were (1) a business transfer, in respect of the privately funded residents and a service provision change in respect of publicly funded residents. The EAT disagreed. The ET’s reasoning did not support the identification of an economic identity divided in that way that retained its identity, or the identification of an organised grouping of employees that had the principle purpose of carrying out services for the publicly funded residents.

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