De Cecco UK Limited v The Pensions Regulator
[2023] UKFTT 1023 (GRC)
Caithness Community Connections v The Pensions Regulator
10 July 2023
[2023] UKFTT 598 (GRC)
First-tier Tribunal
A company appealed a fine from the pension regulator, but the appeal was thrown out because the company missed the deadline to ask for the fine to be reviewed. The court said they couldn't deal with the appeal because they didn't have the right to.
Key Facts
- •Appeal against an Escalating Penalty Notice dated 11 November 2022.
- •The Pensions Regulator applied to strike out the appeal due to lack of jurisdiction.
- •The Appellant did not receive relevant correspondence from the Regulator.
- •The Regulator did not review the Escalating Penalty Notice because the application for review was received outside the time limit.
- •The Tribunal lacks jurisdiction because the pre-conditions for referral under s. 44(2) of the 2008 Act were not met.
Legal Principles
The Tribunal only has jurisdiction to consider appeals against financial penalties imposed by The Pensions Regulator when certain pre-conditions are met, including a requirement for The Pensions Regulator to have conducted a review.
s. 44(2) of the 2008 Act (unspecified)
If the Tribunal lacks jurisdiction to determine an appeal, it is required to strike it out and has no discretion to consider it.
Tribunal Rules (unspecified)
Outcomes
Appeal struck out.
The Tribunal lacked jurisdiction to hear the appeal because the Pensions Regulator did not conduct a review of the penalty notice due to the late application for review. The necessary conditions for referral to the Tribunal under s. 44(2) of the 2008 Act were not met.