Redundancy Tax Free Allowance from New Legal Entity

Hello, I have colleagues in my organisation that were made redundant in 2011, in 2014 after they the remaining colleagues were TUPE to a new legal UK entity, however this new entity is a linked company to the original in 2011. These redundant colleagues joined the new legal entity after 2014 and are now at risk of redundancy by the new legal entity. Do they retain the £30k redundancy limit in the new legal entity or is the tax free amount tapered by the amount of redundancy they received in 2011 in the original company? Thank you.

Hi Andrew Derrick,
They can still qualify for the £30k exemption.
Thank you. 
 

Thank you for the reply. Please could you explain your reasoning as company has contacted HMRC and say this response is wrong, thank you.

Hi Andrew Derrick,
Please refer to Redundancy: your rights
Thank you.