This case concerned the awarding of a cleaning service contract to a new service provider. The employees argued that a transfer had taken place within the meaning of the Regulations as tangible assets including the central vacuum system and the washing machines transferred to the new service provider. However, evidence was adduced regarding the fact that these assets belonged to a third party and were thereby incapable of transfer. In the circumstances, the Tribunal was satisfied that no assets, tangible or intangible, had transferred and that the service undertaking previously entrusted with the service contract did not, on losing the contract, cease to fully exist. The EAT therefore concluded that there had not been a transfer of the business or part of the business to the appellant so the Regulations did not apply.