Key Facts
- •Appeal against an Escalating Penalty Notice (EPN) dated 4 May 2023.
- •EPN issued for non-compliance with an Unpaid Contributions Notice (UCN) dated 30 December 2022.
- •Appellant acknowledges non-compliance and unpaid contributions.
- •Appellant offered mitigating circumstances.
- •The Regulator applied to strike out the appeal due to lack of jurisdiction.
- •Appellant did not respond to the Tribunal's invitation for representations on the strike-out application.
- •The Pensions Regulator did not conduct a review of the penalty as no review request was received within the time limit.
Legal Principles
The Tribunal only has jurisdiction to consider appeals against financial penalties imposed by The Pensions Regulator if certain pre-conditions are met, including a review conducted by the Regulator.
Section 44(2) of the 2008 Act (implied)
If the Tribunal lacks jurisdiction, it must strike out the appeal and has no discretion to consider it.
Tribunal Rules (implied)
Rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009 allows for striking out an appeal where the Tribunal lacks jurisdiction.
Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009
Outcomes
Appeal struck out.
The Tribunal lacked jurisdiction because the Pensions Regulator had not conducted a review of the penalty due to the appellant's failure to request one within the time limit.