[2009] EWCA Civ 1045, Court of Appeal on 14th October 2009, reported at [2010] ICR 83 (also at [2009] IRLR 1046)
Representation:
the "measures" about which an employer has a duty under the TUPE regulations to inform, and consult with, staff representatives in connection with a transfer of the employing business are measures which the employer actually proposes to take and their effect, not the measures it ought to be taking. The obligation is subjective: the employer must state what he honestly believes but does not have to warrant that his belief is correct.
For relevant general notes see Transfer of business or undertaking/consultation