Houndgate Wines Limited v The Pensions Regulator
[2023] UKFTT 643 (GRC)
SLB Recruitment Limited v The Pensions Regulator
7 August 2023
[2023] UKFTT 684 (GRC)
First-tier Tribunal
A company got a fine for not following pension rules. They asked to review the fine too late, so the court couldn't help them and threw out their case.
Key Facts
- •SLB Recruitment Limited (Appellant) received a Fixed Penalty Notice (FPN) on 10 March 2023 for non-compliance with a Compliance Notice (CN) issued on 13 January 2023.
- •The Appellant's request for a review of the FPN was received on 20 April 2023, outside the 28-day timeframe stipulated in Regulation 15(1) of the 2010 Regulations.
- •The Appellant appealed to the First-tier Tribunal (FTT) arguing that the FPN was improperly served.
- •The Respondent, The Pensions Regulator, applied to strike out the appeal due to lack of jurisdiction.
Legal Principles
The Pensions Regulator's jurisdiction to issue FPNs and the conditions for appealing to the FTT are governed by the Pensions Act 2008 (PA08) and associated regulations.
Pensions Act 2008 (PA08), Regulation 15(1) of the Employers Duties (Registration and Compliance) Regulations 2010
Statutory presumptions of service apply if notices are sent to the registered office address.
Section 303(6)(a) of the Pensions Act 2004 (PA04), Regulation 15(4) of the 2010 Regulations
The FTT lacks jurisdiction to hear an appeal if the pre-conditions for referral under section 44(2) of PA08 are not met, including a timely review request.
Pensions Act 2008 (PA08) section 44(2)
Outcomes
The Respondent's application to strike out the appeal was allowed.
The Appellant failed to request a review of the FPN within the 28-day timeframe. Therefore, the Tribunal lacked jurisdiction to hear the appeal as the necessary pre-conditions under section 44(2) of the PA08 were not met.