A & P Trading Solutions Limited v The Pensions Regulator

A & P Trading Solutions Limited v The Pensions Regulator

The Appellant provided a consistent and credible explanation that the notices were not received due to address confusion and delivery to an unoccupied flat, rebutting the presumption of service. Therefore, the Appellant had a reasonable excuse for failing to comply with the UCN, and the penalty notices should not...

Source-derived case information.

Parties
Appellant: A & P Trading Solutions Limited; Respondent: The Pensions Regulator
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal allowed
Legal Topics
Automatic Enrolment, Employer Duties, Penalty Notices, Service of Notices, Reasonable Excuse
Pensions Regulatory Law Automatic Enrolment Employer Duties Penalty Notices Service of Notices Reasonable Excuse

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Parties

A & P Trading Solutions Limited

Appellant

The Pensions Regulator

Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether the Tribunal had jurisdiction to hear the appeal given the timing of the review request
  2. 2 Whether the Appellant had a reasonable excuse for failing to comply with the unpaid contributions notice (UCN)
  3. 3 Whether the fixed penalty and escalating penalty notices were properly issued

Ratio Decidendi

The Appellant provided a consistent and credible explanation that the notices were not received due to address confusion and delivery to an unoccupied flat, rebutting the presumption of service. Therefore, the Appellant had a reasonable excuse for failing to comply with the UCN, and the penalty notices should not have been issued.

Court Disposition

Appeal allowed

Orders

  • Fixed penalty notice and escalating penalty notice set aside
  • Matter remitted to the Regulator with directions