Employment – Transfer of trade, business or undertaking. The Employment Appeal Tribunal (the EAT) had correctly upheld the employment tribunal's decision that the reason for the claimant's dismissal had been the transfer of the business (following the decision to cease trading for financial reasons), pursuant to reg 4(1) of the Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246, of H&W Wholesale Ltd to the appellant company (HWL). Accordingly, the Court of Appeal, Civil Division, dismissed HWL's appeal against the EAT's decision.