Kismet Restaurant (Stoke) Ltd v The Pensions Regulator
The employer failed to provide a reasonable excuse for non-compliance with the statutory re-declaration of compliance requirement. Delegation to advisers does not absolve the employer of responsibility. Late compliance does not excuse the failure to comply on time. The Fixed Penalty Notice was lawfully issued and...
Source-derived case information.
- Parties
- Appellant: Kismet Restaurant (Stoke) Ltd; Respondent: The Pensions Regulator
- Jurisdiction
- England and Wales
- Judgment Date
- 11 September 2024
- Procedural Posture
- Regulatory Appeal / Final Judgment
- Outcome
- appeal dismissed
- Legal Topics
- Automatic Enrolment, Employer Compliance, Fixed Penalty Notice, Statutory Duties
Source-derived case record
Summary, issues, holding and outcome
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Parties
Kismet Restaurant (Stoke) Ltd
Appellant
The Pensions Regulator
Respondent
Procedural Posture
Regulatory Appeal / Final Judgment
Legal Issues
- 1 Whether the employer had a reasonable excuse for failing to comply with the Compliance Notice and re-declaration of compliance requirements under the Pensions Act 2008
- 2 Whether the Fixed Penalty Notice should be confirmed, varied, or revoked
Ratio Decidendi
The employer failed to provide a reasonable excuse for non-compliance with the statutory re-declaration of compliance requirement. Delegation to advisers does not absolve the employer of responsibility. Late compliance does not excuse the failure to comply on time. The Fixed Penalty Notice was lawfully issued and must be confirmed.
Court Disposition
appeal dismissed
Orders
- Fixed Penalty Notice confirmed
- Matter remitted to the Regulator
Full Case Text
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