it is my understanding that this can be done prior to the merger but not after. TUPE prevents staff being made redundant for a period after just because of staff levels. However the water is muddy because it can be done for commercial reasons. If the company identifies a group of people it can then apply a matrix to determine who is made redundant. E.g saying all CC get 1,000 points and anyone with 1000 points is redundant is not legal but weighting can be applied as the company see's fit. I am no legal bod by the way