CPC (Worcester) Limited v The Pensions Regulator
[2024] UKFTT 133 (GRC)
Dr Snehal D'Souza v The Pensions Regulator
20 December 2023
[2023] UKFTT 1062 (GRC)
First-tier Tribunal
A company didn't file paperwork on time, resulting in penalties. They claimed they never received the initial notices, but the court said that properly mailed documents are presumed to have been received unless proven otherwise. The company didn't prove they didn't get the notices, so they have to pay the penalties.
Key Facts
- •Dr Snehal D’Souza (the Employer) appealed against an Escalating Penalty Notice (EPN) of £500 per day under s41 of the Pensions Act 2008.
- •The EPN followed a Fixed Penalty Notice (FPN) of £400 for non-compliance with a Compliance Notice (CN) under s. 35 of the Pensions Act 2008.
- •The CN required the Employer to file a redeclaration of compliance, initially by 11th April 2023, later extended to 25th May 2023.
- •The Employer claimed non-receipt of the CN and FPN, citing postal difficulties, but acknowledged receipt and action on the EPN.
- •The Regulator asserted proper service of all notices to the registered address, relying on the presumption of service.
Legal Principles
A person issued with an EPN may refer the matter to the Tribunal after applying for a review with the Regulator. The Tribunal decides on the appropriate action, confirming, varying, or revoking the EPN and remitting the matter to the Regulator with any necessary directions.
Pensions Act 2008, s. 44
Presumption of service: Properly addressed and sent post is deemed received unless contrary evidence is shown.
Interpretation Act 1978, s7; Employers Duties (Registration and Compliance) Regulations 2010 (SI 2010/5), Regulation 15
Outcomes
The reference was dismissed. The Penalty Notices were confirmed.
The Appellant failed to provide sufficient evidence to rebut the presumption of service. Non-compliance with the CN and FPN was established despite the claim of non-receipt.
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