Dave Electrical Services Ltd v The Pensions Regulator
[2023] UKFTT 1059 (GRC)
Coverdale Barclay Ltd v The Pensions Regulator
20 December 2023
[2023] UKFTT 1061 (GRC)
First-tier Tribunal
A company was fined for missing a deadline. They said they never got the notice, but the court said they should have checked and upheld the fine because the notice was sent to the correct address. The company was responsible for making sure they received the notice.
Key Facts
- •Coverdale Barclay Ltd (Employer) challenged a fixed penalty notice (FPN) of £400 issued by The Pensions Regulator.
- •The FPN was issued under s. 40 of the Pensions Act 2008 for failing to comply with a compliance notice (CN) issued under s. 35 of the same Act.
- •The CN required the Employer to file a redeclaration of compliance by 22nd May 2023.
- •The Employer claimed they never received the CN.
- •The Regulator argued the CN was sent to the company's registered address and relied on presumptions of service.
- •The Tribunal considered the matter on the papers.
Legal Principles
A person issued with an FPN may refer the matter to the Tribunal after applying for review with the Regulator. The Tribunal decides on the appropriate action, confirming, varying, or revoking the FPN and remitting the matter to the Regulator with any necessary directions.
Pensions Act 2008, s. 44
Presumption of service: If post is properly addressed and sent, it's deemed received unless evidence proves otherwise.
Interpretation Act 1978, s.7; Employers Duties (Registration and Compliance) Regulations 2010 (SI 2010/5), Regulation 15
It is the employer's responsibility to ensure compliance with regulations, including providing necessary details and ensuring receipt of notices.
Case reasoning
Outcomes
The reference was dismissed.
The Appellant failed to provide evidence to rebut the presumption of service of the CN. The responsibility for compliance rests with the employer. A simple denial of receipt is insufficient.
The matter was remitted to the Regulator.
The FPN was confirmed as the appeal lacked merit.
The Penalty Notice is confirmed.
No further directions were required.
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