SLB Recruitment Limited v The Pensions Regulator
[2023] UKFTT 684 (GRC)
A1 Collision Ltd v The Pension Regulator
19 January 2024
[2024] UKFTT 60 (GRC)
First-tier Tribunal
A company received a fine for not following pension rules. They asked for the fine to be reviewed too late, so the court couldn't hear their appeal and threw it out.
Key Facts
- •A1 Collision Ltd received a fixed penalty notice on 8 September 2023 for non-compliance with pension regulations.
- •A review request was submitted on 12 October 2023, outside the 28-day time limit stipulated in regulation 15(1) of the Employer's Duties (Registration and Compliance) Regulations 2010.
- •The Pensions Regulator argued the tribunal lacked jurisdiction because no in-time review of the penalty notice had been conducted.
- •A1 Collision Ltd did not respond to the application to strike out the appeal.
Legal Principles
The Tribunal lacks jurisdiction to hear an appeal against a fixed penalty notice if a timely review request under regulation 15(1) of the Employer's Duties (Registration and Compliance) Regulations 2010 has not been made.
Pensions Act 2008, section 44(2); Employer's Duties (Registration and Compliance) Regulations 2010, regulation 15(1)
The Tribunal has no power to dispense with the requirement for a review, or to hear appeals against decisions not to review.
Tribunal Procedure (First-tier) (General Regulatory Chamber) Rules 2009, rule 8(2)(a)
The Philip Freeman Mobile Welders Ltd case is distinguishable as it concerned a dispute over receipt of the notice, which is not the case here.
Philip Freeman Mobile Welders Ltd v The Pensions Regulator [2022] UKUT 62 (AAC)
Outcomes
The appeal was struck out.
The tribunal lacked jurisdiction because the appeal was not preceded by a timely review of the penalty notice, as required by section 44(2) of the Pensions Act 2008 and regulation 15(1) of the Employer's Duties (Registration and Compliance) Regulations 2010.
The proceedings were not transferred to another court or tribunal.
It was deemed inappropriate to transfer the proceedings under rule 5(3)(k)(i) of the Tribunal Procedure Rules.