Mac4Sale Ltd v The Pensions Regulator

Mac4Sale Ltd v The Pensions Regulator

The Employer failed to provide a reasonable excuse for non-compliance with the Compliance Notice, and the Regulator was entitled to issue the Fixed Penalty Notice. The penalty is fixed by law and late compliance does not excuse the breach.

Source-derived case information.

Parties
Appellant: Mac4Sale Ltd; Respondent: The Pensions Regulator
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Appeal / Final Judgment
Outcome
reference dismissed
Legal Topics
Automatic Enrolment, Compliance Notice, Fixed Penalty Notice, Reasonable Excuse
Pensions Regulatory Law Automatic Enrolment Compliance Notice Fixed Penalty Notice Reasonable Excuse

Source-derived case record

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Parties

Mac4Sale Ltd

Appellant

The Pensions Regulator

Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether the employer had a reasonable excuse for failing to comply with the Compliance Notice requiring a re-declaration of compliance
  2. 2 Whether the Fixed Penalty Notice issued by the Regulator was fair, reasonable, and proportionate

Ratio Decidendi

The Employer failed to provide a reasonable excuse for non-compliance with the Compliance Notice, and the Regulator was entitled to issue the Fixed Penalty Notice. The penalty is fixed by law and late compliance does not excuse the breach.

Court Disposition

reference dismissed

Orders

  • Fixed Penalty Notice confirmed
  • Matter remitted to the Regulator