Occupational pension rights do not transfer under TUPE so far as they relate to old age, invalidity or survivors benefits. However, following the landmark cases of Beckmann and Martin nearly 10 years ago, early retirement benefits or special rights on, for example, redundancy do transfer.
The case of Proctor & Gamble v SCA has now clarified some of the points left outstanding by Beckmann and Martin:
This clarity is welcome even if some other points remain unresolved.
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