This case involved the TUPE transfer of a maintenance contract for a housing organisation under the Service Provision Change Regulations (Northern Ireland) 2006. It appeared to the transferee that the transferor had been operating illegal contracts with their employee's consent to defraud the Inland Revenue, particularly in relation to overtime. Six of the claimants lost their claims on unfair dismissal at tribunal due to their contracts being tainted by illegality. The remainder lodged an appeal on the size of the awards and liability of the transferee and transferor.

The absence of any records pertaining to time in lieu seemed crucial to the tribunal's finding that the appellants participated in the illegal payments. The Court of Appeal agreed in the