Just when I thought I had covered the bases 2 more scenarios pop up. The first is how could the acquiring employer claim under CJRS if one of the criteria is the employee must have been on the payroll on 28 Feb. I would like to think this would be covered but I want to avoid a "computer says" problem when the portal opens. This particular transfer is scheduled for 1 April and the other business aspects are so far advanced an overall delay is not feasible. One suggestion to mitigate is to agree an amendment to the SPA that provides for the employees to be kept on the transferor payroll for now, and for the transferee to be invoiced for the net payroll costs.
Appreciate your thoughts.