This is the "shopping list" of information that a buyer may want to obtain from a seller when carrying out a due diligence exercise before an asset purchase. It assumes that the Transfer of Undertakings (Protection of Employment) Regulations 2006 (SI 2006/246) (TUPE) will apply and that the "employee liability information" (which has to provided under TUPE) will be provided separately. For further information, see Practice note, TUPE transfers.