Bunting and Green Building Contractors Ltd v The Pensions Regulator
[2023] UKFTT 734 (GRC)
Ora Café UK Limited. v The Pensions Regulator
21 October 2024
[2024] UKFTT 934 (GRC)
First-tier Tribunal
A company didn't pay its pension contributions and was fined. They claimed they never got the notice, but the court said they should have, and they didn't have a good reason for not paying. The company lost the appeal and might have to pay the court's costs too.
Key Facts
- •Ora Café UK Limited (Appellant) appealed a Fixed Penalty Notice (FPN) issued by The Pensions Regulator (Respondent).
- •The FPN was issued for non-compliance with an Unpaid Contributions Notice (UCN) related to unpaid pension contributions.
- •The Appellant claimed non-receipt of the UCN and FPN.
- •The Respondent argued that the notices were properly served and that the Appellant had no reasonable excuse for non-compliance.
- •The Appellant failed to request a review of the FPN within the 28-day timeframe.
- •The Tribunal considered the case of *Philip Freeman Mobile Welders Ltd v The Pensions Regulator* [2022] UKUT 62 (AAC) regarding service and reasonable excuse.
Legal Principles
Presumption of service of notices sent to a company's registered office address.
Pensions Act 2004, s.303(6)(a); Interpretation Act 1978, s.7; Employers' Duties (Registration and Compliance) Regulations 2010, reg. 15(4); Pensions Act 2008, s.144A
Mere assertion of non-receipt is insufficient to rebut the presumption of service; evidence is required.
*London Borough of Southwark v (1) Runa Akhter v (2) Stel LLC* 2017 UKUT 0150; *Ahmads 786 Frist Ltd v TPR*; *Keith’s Rubbish Clearance Limited v The Pensions Regulator*; *Stonehill MOT Centre Ltd v The Pensions Regulator*; *Smiles Childcare Limited v The Pension Regulator*
Reasonable excuse is needed to justify non-compliance with a UCN and to allow for a review of the FPN.
*Philip Freeman Mobile Welders Ltd v The Pensions Regulator* [2022] UKUT 62 (AAC)
Timely provision of evidence of compliance is crucial for effective operation of the automatic enrolment scheme.
Sections 33, 37, and 38 of the Pensions Act 2008; Regulation 9 of the Employers’ Duties (Registration and Compliance) Regulations 2010
Outcomes
Appeal dismissed.
The Appellant failed to provide sufficient evidence to rebut the presumption of service of the UCN and FPN. No reasonable excuse was presented for non-compliance.
Application for costs against the Appellant.
The Respondent’s application for costs due to the Appellant's unreasonable conduct throughout the proceedings.