Dave Electrical Services Ltd v The Pensions Regulator
[2023] UKFTT 1059 (GRC)
Taunton Property Centre Ltd v The Pensions Regulator
19 December 2023
[2023] UKFTT 1053 (GRC)
First-tier Tribunal
A company got fined for not filing paperwork. They said they never got the notice to file. The judge said the notice was sent to the right address, and even if they didn't get it, it's their responsibility to know the rules and follow them. The fine stood.
Key Facts
- •Taunton Property Centre Ltd (Employer) challenged a £400 fixed penalty notice (FPN) 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) under s. 35 of the same Act.
- •The CN required the Employer to file a redeclaration of compliance by 3 April 2023.
- •The Employer claimed they never received the CN.
- •The Regulator claimed the CN was sent to the registered address and relied on presumptions of service.
Legal Principles
A person issued with an FPN may refer the matter 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 to have arrived 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.
Implicit in the judge's reasoning
Outcomes
The reference was dismissed, and the matter remitted to the Regulator. The FPN was confirmed.
The Employer failed to provide evidence to rebut the presumption of service of the CN. Non-compliance with legal requirements is the employer's responsibility, and ignorance of the law is not a defence.