In Royal Mail Group Ltd v Communication Workers Union [2009] EWCA Civ 1045 CA, the Court of Appeal held that an employer must inform representatives of employees who may be affected by a TUPE transfer of its considered and genuine view as to the legal implications of the proposed transfer. However, reg.13(2)(b) of the TUPE Regulations 2006 does not impose strict liability on the employer as to the accuracy of that information. Therefore the employer will not be in breach if the information that it gives reflects a genuine but mistaken belief as to the legal implications.