My Warehouse Ltd v The Pensions Regulator

My Warehouse Ltd v The Pensions Regulator

The appellant failed to comply with the Compliance Notice, the notice was properly served at the registered office, the statutory presumption of receipt was not rebutted, and no reasonable excuse for non-compliance was established. The penalty amount is fixed by regulation and neither the Regulator nor the Tribunal has discretion to reduce it.

Parties
Appellant: My Warehouse Ltd; Respondent: The Pensions Regulator
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Regulatory Tribunal Appeal / Final Determination on the Papers
Outcome
Appeal dismissed; Penalty Notice confirmed and matter remitted to the Pensions Regulator.
Legal Topics
Automatic Enrolment, Employer Duties, Compliance Notice, Penalty Notice, Service of Notice
Pensions Law Regulatory Law Automatic Enrolment Employer Duties Compliance Notice Penalty Notice Service of Notice

Case Brief

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Parties

My Warehouse Ltd

Appellant

The Pensions Regulator

Respondent

Procedural Posture

Regulatory Tribunal Appeal / Final Determination on the Papers

Legal Issues

  1. 1 Whether the appellant failed to comply with a Compliance Notice under the Pensions Act 2008
  2. 2 Whether the Compliance Notice was properly served
  3. 3 Whether the appellant had a reasonable excuse for non-compliance

Ratio Decidendi

The appellant failed to comply with the Compliance Notice, the notice was properly served at the registered office, the statutory presumption of receipt was not rebutted, and no reasonable excuse for non-compliance was established. The penalty amount is fixed by regulation and neither the Regulator nor the Tribunal has discretion to reduce it.

Court Disposition

Appeal dismissed; Penalty Notice confirmed and matter remitted to the Pensions Regulator.

Orders

  • The reference is dismissed.
  • The Penalty Notice is confirmed.