The Bread Boxx Ltd v The Pensions Regulator

The Bread Boxx Ltd v The Pensions Regulator

The Employer failed to provide a declaration of compliance by the statutory and extended deadlines, and delegation to accountants does not constitute a reasonable excuse. The Regulator was entitled to issue the Fixed Penalty Notice, which is confirmed.

Parties
Appellant: The Bread Boxx Ltd; Respondent: The Pensions Regulator
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Appeal / Final Judgment
Outcome
reference dismissed; penalty confirmed
Legal Topics
Automatic Enrolment, Employer Duties, Fixed Penalty Notice, Declaration of Compliance
Pensions Law Employment Law Regulatory Law Automatic Enrolment Employer Duties Fixed Penalty Notice Declaration of Compliance

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 4 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

The Bread Boxx 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 and declaration of compliance requirements under the Pensions Act 2008
  2. 2 Whether the Fixed Penalty Notice was lawfully issued and should be confirmed

Ratio Decidendi

The Employer failed to provide a declaration of compliance by the statutory and extended deadlines, and delegation to accountants does not constitute a reasonable excuse. The Regulator was entitled to issue the Fixed Penalty Notice, which is confirmed.

Court Disposition

reference dismissed; penalty confirmed

Orders

  • Fixed Penalty Notice confirmed
  • Matter remitted to the Respondent