ITV Plc & Ors v The Pensions Regulator & Anor [2015] EWCA Civ 228 (24 March 2015)

ITV Plc & Ors v The Pensions Regulator & Anor [2015] EWCA Civ 228 (24 March 2015)

The Upper Tribunal is not restricted by a threshold test of 'good reason' in permitting TPR or a supporting trustee to rely on grounds not raised in the Warning Notice or before the Determinations Panel. The Tribunal must exercise its discretion by considering all relevant circumstances, including fairness and potential prejudice, but is not limited to the grounds or evidence previously advanced.

Citation
[2015] EWCA Civ 228
Parties
Appellants: ITV Plc & Ors; 1st Respondent: The Pensions Regulator; 2nd Respondent: Box Clever Trustees Limited
Jurisdiction
England and Wales
Judgment Date
24 March 2015
Procedural Posture
Appeal From Upper Tribunal (tax and Chancery Chamber) / Court of Appeal Judgment
Outcome
Appeal allowed
Legal Topics
Financial Support Directions, Procedural Fairness, Tribunal Procedure, Warning Notices, Statutory Interpretation
Pensions Law Administrative Law Financial Support Directions Procedural Fairness Tribunal Procedure Warning Notices Statutory Interpretation

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 11 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

ITV Plc & Ors

Appellants

The Pensions Regulator

1st Respondent

Box Clever Trustees Limited

2nd Respondent

Procedural Posture

Appeal From Upper Tribunal (tax and Chancery Chamber) / Court of Appeal Judgment

Legal Issues

  1. 1 Whether The Pensions Regulator (TPR) can rely on grounds not mentioned in the Warning Notice (WN) when regulatory action is challenged before the Upper Tribunal.
  2. 2 What limits, if any, exist on the ability of TPR or a supporting trustee to introduce new allegations or grounds in the Upper Tribunal.

Ratio Decidendi

The Upper Tribunal is not restricted by a threshold test of 'good reason' in permitting TPR or a supporting trustee to rely on grounds not raised in the Warning Notice or before the Determinations Panel. The Tribunal must exercise its discretion by considering all relevant circumstances, including fairness and potential prejudice, but is not limited to the grounds or evidence previously advanced.

Court Disposition

Appeal allowed

Orders

  • Order of the Upper Tribunal set aside
  • Matter remitted to the Upper Tribunal to reconsider the targets' application in light of this judgment