SLB Recruitment Limited v The Pensions Regulator
[2023] UKFTT 684 (GRC)
Houndgate Wines Limited v The Pensions Regulator
31 July 2023
[2023] UKFTT 643 (GRC)
First-tier Tribunal
A company got a fine for not doing its pension paperwork on time. They tried to appeal the fine late, and the judge said they couldn't because they missed the deadline to appeal.
Key Facts
- •Houndgate Wines Limited (Appellant) received a Fixed Penalty Notice (FPN) on 30 December 2022 for non-compliance with a Compliance Notice (CN) under the Pensions Act 2008.
- •The Appellant requested a review of the FPN on 22 February 2023, outside the 28-day deadline.
- •The Pensions Regulator (Respondent) refused the out-of-time review request.
- •The Appellant appealed to the First-tier Tribunal.
- •The Respondent applied to strike out the appeal due to lack of jurisdiction.
Legal Principles
The Tribunal lacks jurisdiction if the conditions for a reference under section 44(2) of the Pensions Act 2008 are not met.
Pensions Act 2008, section 44(2)
A review must be requested within 28 days of the FPN issue under section 43(1)(a) and Regulation 15(1) of the Employers Duties (Registration and Compliance) Regulations 2010 for the Tribunal to have jurisdiction.
Pensions Act 2008, section 43(1)(a); Employers Duties (Registration and Compliance) Regulations 2010, Regulation 15(1)
Rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009 mandates striking out an appeal if the Tribunal lacks jurisdiction.
Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009, Rule 8(2)(a)
There is a statutory presumption that documents sent to a company's registered office are properly served and received.
Pensions Act 2008, section 144A; Pensions Act 2004, section 303(6)(a); Interpretation Act 1978, section 7; Employers Duties (Registration and Compliance) Regulations 2010, Regulation 15(4)
Outcomes
The Respondent's application to strike out the appeal was allowed.
The Tribunal lacked jurisdiction because the Appellant's review request was out of time, meaning the conditions in section 44(2) of the Pensions Act 2008 were not met.