Weekly issue 212

NEWS IN BRIEF

New tax rules are to come into effect on 6 April 2011 under the Income Tax (Pay As You Earn)(Amendment) Regulations 2011.

ABSOLUTELY INSOLVENT

The Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) state that employees' contracts transfer automatically to the new employer in the event of a transfer, except in certain insolvency situations.

FORWARD CONTRACTS

If an employer fundamentally breaches the contract of employment, the employee can claim constructive dismissal.