England and Wales Case Law

Ian Paul McKavney v Serco Group Plc & Ors

The appellant was not entitled to early payment of his SPLAS pension because his employment was transferred under TUPE, not terminated by redundancy or reorganisation as required by the scheme rules. The rules, properly construed in light of the PPR and the scheme's purpose, did not provide for immediate pension payment on transfer or subsequent redundancy from a non-associated employer. The Ombudsman’s determination was correct in law.

Source excerpt

• Interpretation of pension scheme rules
• Protected persons regulations
• Tupe transfers and pension rights
• Early retirement benefits
• Redundancy and reorganisation in pension context

Read case analysis

Summerhouse Solutions Limited v The Pensions Regulator

The Tribunal lacks jurisdiction because the Appellant’s review request was made outside the statutory 28-day period. Statutory presumptions of service and receipt were not rebutted by cogent evidence. The Tribunal cannot consider the merits, and the appeal must be struck out.

Source excerpt

• Jurisdiction
• Service of documents
• Statutory time limits
• Automatic enrolment
• Fixed penalty notice

Read case analysis

Briskys Ltd v The Pensions Regulator

The Tribunal found that all statutory notices were properly addressed, prepaid, and posted to the Appellant’s registered office, creating a statutory presumption of service and receipt. The Appellant failed to provide cogent evidence to rebut this presumption or establish a reasonable excuse for non-compliance. The penalties were correctly calculated and are mandatory under the law, with no discretion to reduce them.

Source excerpt

• Statutory service of notices
• Automatic enrolment compliance
• Penalty enforcement
• Reasonable excuse for non-compliance

Read case analysis

Hamilton Quantity Surveying Limited v The Pensions Regulator

The Tribunal dismissed an employer’s appeal against a £400 pensions fixed penalty notice, finding the compliance notice was properly issued and deemed received.

• Automatic enrolment compliance
• Service of statutory notices
• Statutory presumptions
• Employer duties
• Fixed penalty notices
• Automatic-enrolment

Read case analysis

JO Cutteridge v The Pensions Regulator

The employer failed to make required pension contributions and did not comply with the unpaid contribution notice. Personal difficulties and delegation of duties did not constitute a reasonable excuse. The fixed penalty notice was properly issued and upheld.

Source excerpt

• Fixed penalty notice
• Unpaid contributions
• Employer duties
• Automatic enrolment
• Reasonable excuse

Read case analysis

B2B Workforce Ltd v The Pensions Regulator

The tribunal lacks jurisdiction to consider the appeal because no application for review of the penalty notice was made within the statutory period and no review was undertaken by the Regulator; therefore, the appeal must be struck out.

Source excerpt

• Jurisdiction of tribunal
• Penalty notices
• Review procedures
• Compliance with statutory deadlines

Read case analysis

Gas Smart Teeside Limited v The Pensions Regulator

The appellant failed to provide a reasonable excuse for non-compliance with the Unpaid Contributions Notice. The statutory obligations remained with the employer regardless of delegation or alleged difficulties with the pension provider. The Fixed Penalty Notice was lawfully imposed and the prescribed penalty amount is not subject to reduction.

Source excerpt

• Automatic enrolment
• Employer duties
• Fixed penalty notice
• Unpaid contributions
• Compliance notices

Read case analysis

Ashworks Limited v The Pension Regulator

The Tribunal lacks jurisdiction to hear the appeal because no review of the Escalating Penalty Notice was requested or completed within the statutory time limits, and the Appellant failed to rebut the presumption that the notice was properly served and received.

Source excerpt

• Escalating penalty notice
• Jurisdiction
• Service of notice
• Review procedures
• Automatic enrolment
• Tribunal procedure

Read case analysis

Euro Jap Autos Limited v The Pensions Regulator

The First-tier Tribunal struck out a pensions penalty reference for lack of jurisdiction after finding no timely review request and no rebuttal of service.

• Jurisdiction
• Fixed penalty notice
• Presumption of service
• Review procedures
• Pensions-law
• Tribunal-jurisdiction

Read case analysis

Jigsaw Business Group Limited v The Pensions Regulator

The Tribunal struck out Jigsaw Business Group Limited’s reference against pension penalty notices, holding it lacked jurisdiction because no timely review had been requested or completed.

• Jurisdiction
• Penalty notices
• Presumption of service
• Tribunal procedure
• Pension-penalty-notices
• Presumption-of-service

Read case analysis