B2B Workforce Ltd v The Pensions Regulator
The tribunal lacks jurisdiction to consider the appeal because no application for review of the penalty notice was made within the statutory period and no review was undertaken by the Regulator; therefore, the appeal must be struck out.
- Parties
- Applicant: B2B Workforce Ltd; Respondent: The Pensions Regulator
- Jurisdiction
- England and Wales
- Judgment Date
- 01 May 2026
- Procedural Posture
- Appeal / Strike Out Application Considered Afresh by Judge
- Outcome
- Appeal struck out for want of jurisdiction
- Legal Topics
- Jurisdiction of Tribunal, Penalty Notices, Review Procedures, Compliance With Statutory Deadlines
Case Brief
Summary, issues, holding and outcome
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Parties
B2B Workforce Ltd
Applicant
The Pensions Regulator
Respondent
Procedural Posture
Appeal / Strike Out Application Considered Afresh by Judge
Legal Issues
- 1 Whether the tribunal has jurisdiction to hear the appeal in the absence of a review by the Regulator
- 2 Whether the employer's reasons for delay affect jurisdiction
Ratio Decidendi
The tribunal lacks jurisdiction to consider the appeal because no application for review of the penalty notice was made within the statutory period and no review was undertaken by the Regulator; therefore, the appeal must be struck out.
Court Disposition
Appeal struck out for want of jurisdiction
Orders
- The reference to the tribunal is struck out
Full Case Text
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