The Gazette 1993

GAZETTE

SEPTEMBER 1993

B O O K

R E V I E W S

most welcome. This has been an area of law in which there has been a lot of activity in recent years and particular attention should be paid to its contents. The author deals with teachers which will be very useful material but unfortunately when it come to secondary teachers devotes a mere two lines which is clearly inadequate. Further chapters deal with the terms of an employment contract, health and safety at work, discrimination, termination of employment, statutory company law. In addition, there is a very useful chapter on occupational pensions which will give those who are unfamiliar with pensions a useful background to their operation. I was also pleased to find a chapter devoted entirely to income taxation. Much of employment law practice involves the negotiation of severance arrangements which, if they are of any substance, are tax-driven. An understanding of the tax situation is vital to proper advice in any case involving termination of employment. While the subject matter is welcome the treatment is less than ideal. In referring to tax exemption on severance payments Dr. Forde states "the first £6,000 (sometimes less or more) is tax free". As £6,000 is the basic exemption on a severance payment, then is less tax free? When is more tax free? He refers to "top slicing" relief but makes no reference to standard capital superannuation benefit. This will be frustrating for practitioners. They may wonder why they cannot fully understand termination payments having read Dr. Forde's treatment. The reason is that he does not give enough information or guidance. A simple list by way of illustration of the application of tax to a severance or termination payment would have been most useful. Readers will want to know how the tax authorities treat the settlement of an unfair dismissal claim or a wrongful rights on dismissal, employers insolvency and employees and

consideration and what he calls "non- Governmental action" which is considerably less so. No mention is made of the right to join a trade union or the lack of a co-relative right to have the union recognised - Abbott and Whelan v Southern Health Board is not mentioned. In dealing in a later chapter with the law relevant to the transfer of an employer's business, which has assumed major importance in recent times, Dr. Forde has my sympathy. Barely a month goes by without some new decision from Europe or domesti- cally relevant to this topic. Dr. Forde however does not refer to sufficient authorities for the views expressed and in dealing with the Irish regulations makes no reference whatever to Regulation 7 which is of considerable interest to practitioners, although he touches on that regulation under the heading "Informing and Consulting Employees Representatives". It is this thread running through the book that practitioners will find frustrating. The practical employment issues are dealt with, at the very least pointing the reader in the direction of resolving their problem. While assistance is given, not nearly enough is given. The chapter dealing with the incidents of the employment relationship examines the right to lay off staff, entitlement to holidays and sick pay, confidentiality, protection of intellectual property, calculation of remuneration and related topics which a practitioner will find very useful providing information that is neither readily available elsewhere nor as well collated. In the second chapter "Personal Scope" Dr. Forde deals with a number of useful topics including employees excluded from legislation. He also makes reference to the public service which is also dealt with at length in a separate chapter which is substance and layout gives the impression that most, if not all,

Employment Law

By Michael Forde, The Round Hall Press, 1992,498pp, hardback £49.50. Dr. Forde has been prolific in producing legal publications in recent years and in his latest work he tackles the wide ranging area of employment law. His manner of treatment is well ordered and, at a glance, the text appears detailed and substantial but on close examination the book is in many ways disappointing. Dr. Forde has available to him a wide range of information regarding employment law and the reader will find much commentary and source material not available elsewhere. For that reason, the book is a valuable addition to one's library but not as complete as it might have been. Dr. Forde opens with an introductory chapter dealing with contract, tort, statutory duties, Constitution and then moves to the institutions of employment law, domestic, European and international. Understanding the inter relationship, particularly of the domestic institutions, is vital to a proper understanding of employment law in this jurisdiction. The treatment of the Constitution is unsatisfactory and is a good example of the main shortcoming of the book. The author states "the extent to which the Constitution affects relations between employers and workers . . . is largely unexplored territory". Unfortunately, as far as this book is concerned it remains so. One does not expect a treatise on the Constitution in a book of this sort, but certainly one does expect authoritative commentary on how the Constitution affects relations between employers and employees. When Dr. Forde does choose to deal with substantive points he does so in selective fashion which again is unsatisfactory. In this section of the book he takes up two points "for brief consideration" being the right to work, which is obviously worthy of

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