Cases arising from the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) are commonplace in the tribunal and appeal courts. However, these are primarily disputes over whether a TUPE transfer has occurred, or whether there has been a failure to inform and consult employees and/or representatives. A neglected aspect of TUPE, at least in the litigation sense, is the requirement to provide Employee Liability Information ("ELI"). This is the familiar obligation on the transferor to provide certain basic information about transferring employees (such as the employee's basic terms and conditions of employment) to the transferee. Previously this had to be done at least 14 days before the transfer date, but, with the changes to TUPE this year, it has been increased to 28 days before the transfer date.