IJ Plant Co Limited v The Pensions Regulator
[2024] UKFTT 935 (GRC)
Ethas (GB) Limited v The Pensions Regulator
29 August 2024
[2024] UKFTT 766 (GRC)
First-tier Tribunal
A company didn't send required pension information. The government fined them. The company tried to say they never got the notice, but the judge said they did and upheld the fine. The judge said it's important to follow pension rules.
Key Facts
- •Ethas (GB) Limited received a £400 fixed penalty notice (FPN) for non-compliance with a Compliance Notice issued under the Pensions Act 2008.
- •The Compliance Notice required the appellant to provide information about its pension scheme.
- •The appellant appealed the FPN, arguing the Compliance Notice was not properly served.
- •The FPN was sent to the appellant's registered address, which was the address of its accountant.
- •The appellant's director claimed he was unaware of the Compliance Notice until receiving the FPN.
Legal Principles
The Pensions Regulator's powers to issue Compliance Notices and FPNs are derived from the Pensions Act 2008.
Pensions Act 2008, sections 35, 40, and 41
Employers' Duties (Registration and Compliance) Regulations 2010 require employers to provide information to the Regulator about their pension schemes.
Employers' Duties (Registration and Compliance) Regulations 2010
A posted notice is deemed received unless the contrary is proved (Interpretation Act 1978, section 7).
Interpretation Act 1978, section 7
To rebut the presumption of receipt, an employer must prove the notice was not received; mere denial is insufficient.
Philip Freeman Mobile Welders Ltd v The Pensions Regulator [2022] UKUT 62 (AAC)
Outcomes
The appeal was dismissed.
The Tribunal found that the Compliance Notice was properly sent to the appellant's registered address and that the appellant had failed to rebut the presumption of receipt.
The matter was remitted to the Regulator.
The Tribunal upheld the FPN, finding that the appellant's failure to comply with the Compliance Notice was justified, and that the penalty was appropriate.