STK Solutions (STK) is an IT service provider.

You have received the following email from the Finance Director:

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From: Sarah Dentch Today Date: Subject: Restructuring and transfer pricing As you are aware, STK is likely to go some major restructuring when lockdown ends and life at work returns to normal for our employees, most of whom will be encouraged to work from home from now on, whenever possible. It is anticipated that the restructuring plan may involve the consolidation of some business activities, changes in responsibility and more defined reporting lines within our management structure. This if course could result in a number of staff having to move to different areas of the company, re allocation of duties, the development of multi skilled teams and other staff being made redundant. Within STK employee relations have in the past been good, the CEO is aware that employees and any trade unions which represent their interests will be resistant to the changes that need to be made. The first stages of change will require skilful negotiation between the STK and unions on a range of issues relating to the movement of staff jobs, the proposed job losses and, specifically, the criteria for redundancy and the redundan- cy package.