i-Creation 2020 Ltd v The Pensions Regulator

i-Creation 2020 Ltd v The Pensions Regulator

The employer failed to provide a reasonable excuse for non-compliance with the statutory requirement to submit a re-declaration of compliance. The Compliance Notice was properly served, and the penalty was lawfully and proportionately imposed. Late compliance does not excuse prior failure.

Parties
Appellant: I-Creation 2020 Ltd; Respondent: The Pensions Regulator
Jurisdiction
England and Wales
Judgment Date
23 November 2024
Procedural Posture
Pensions Regulation Appeal / First Tier Tribunal Decision
Outcome
appeal dismissed
Legal Topics
Automatic Enrolment, Employer Compliance, Fixed Penalty Notice, Statutory Duties
Pensions Law Regulatory Law Automatic Enrolment Employer Compliance Fixed Penalty Notice Statutory Duties

Case Brief

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Parties

I-Creation 2020 Ltd

Appellant

The Pensions Regulator

Respondent

Procedural Posture

Pensions Regulation Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the employer had a reasonable excuse for failing to comply with the Compliance Notice and declaration of compliance requirements under the Pensions Act 2008
  2. 2 Whether the Fixed Penalty Notice was lawfully issued and proportionate

Ratio Decidendi

The employer failed to provide a reasonable excuse for non-compliance with the statutory requirement to submit a re-declaration of compliance. The Compliance Notice was properly served, and the penalty was lawfully and proportionately imposed. Late compliance does not excuse prior failure.

Court Disposition

appeal dismissed

Orders

  • Fixed Penalty Notice confirmed
  • Matter remitted to the Regulator