Houndgate Wines Limited v The Pensions Regulator
[2023] UKFTT 643 (GRC)
RSAA Enterprises Limited v The Pensions Regulator
20 September 2023
[2023] UKFTT 774 (GRC)
First-tier Tribunal
A company received penalties and tried to appeal late. The rules say you must appeal within 28 days, and they didn't. So the judge said they couldn't hear the appeal because they didn't follow the rules.
Key Facts
- •RSAA Enterprises Limited appealed against a fixed penalty notice (FPN) and an escalating penalty notice (EPN) issued by The Pensions Regulator.
- •The appeals were against the issue and amount of the penalties.
- •The Pensions Regulator requested the Tribunal to strike out the appeals due to lack of jurisdiction.
- •The appeals were made outside the 28-day time limit for requesting a review of the notices.
- •The Appellant claimed to have contacted the Regulator in March 2023, but this was outside the deadline.
- •The Regulator refused review requests received after the 28-day deadline.
Legal Principles
The Tribunal must strike out proceedings if it lacks jurisdiction.
Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009, Rule 8(2)(a)
The Pensions Regulator may review penalty notices upon written application within 28 days or if otherwise deemed appropriate.
Pensions Act 2008, section 43(1)
A person can appeal to the Tribunal regarding penalties only if the Regulator completed a review or refused a timely review request.
Pensions Act 2008, section 44(2)
The presumption of service is rebuttable; evidence should be considered if there's a dispute about notice receipt affecting time limits.
Philip Freeman Mobile Welders Ltd v The Pensions Regulator [2022] UKUT 62 (AAC)
The Tribunal only has jurisdiction when a review under section 43 has been undertaken by the Regulator or a timely review request was refused.
Mosaic Community Centre Limited v Pensions Regulator (PEN/2015/0004)
Outcomes
The appeals were struck out.
The Tribunal lacked jurisdiction because no review was requested within the 28-day time limit as required by section 44(2) of the Pensions Act 2008.