Taunton Property Centre Ltd v The Pensions Regulator
[2023] UKFTT 1053 (GRC)
Quebec Enterprises Ltd v The Pensions Regulator
19 December 2023
[2023] UKFTT 1054 (GRC)
First-tier Tribunal
A company got fined £400 for not doing something the pension regulator asked them to. They said they never got the request, but the judge said that doesn't matter because the request was sent to their registered address. They lost the appeal and have to pay the fine.
Key Facts
- •Quebec Enterprises Ltd (Employer) challenged a fixed penalty notice (FPN) of £400 issued by The Pensions Regulator.
- •The FPN was issued under s. 40 of the Pensions Act 2008 for non-compliance with a compliance notice (CN) issued under s. 35 of the same Act.
- •The CN required the Employer to file a redeclaration of compliance by 9th May 2023.
- •The Employer claimed they never received the CN and had no employees requiring a declaration.
- •The Regulator argued the CN was sent to the registered address and relied on presumptions of service.
Legal Principles
A person issued with an FPN may refer it to the Tribunal after applying for review with the Regulator. The Tribunal decides on appropriate action, confirming, varying, or revoking the FPN and remitting the matter to the Regulator.
Pensions Act 2008, s. 44
Presumption of service: If post is properly addressed and sent, it's deemed received unless evidence suggests otherwise.
Interpretation Act 1978, s. 7; Employers Duties (Registration and Compliance) Regulations 2010 (SI 2010/5), Regulation 15
Ignorance of the law is not a defence to a penalty.
Case law implied
Outcomes
The reference was dismissed, and the matter remitted to the Regulator. The FPN was confirmed.
The Employer failed to provide sufficient evidence to overturn the presumption of service for the CN. Non-compliance with legal requirements is the employer's responsibility, and ignorance of the law is no defence.