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England and Wales Case Law

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Pensions law

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.

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

Earo Estates Ltd v The Pensions Regulator

The appellant failed to comply with the compliance notice by the specified deadline, had the tools and opportunity to do so, and no reasonable excuse was established. The fixed penalty notice was validly served and proportionate.

  • Automatic enrolment
  • Fixed penalty notice
  • Compliance notice
  • Employer duties
  • Service of statutory notices
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Pensions

Colrei Limited v The Pensions Regulator

The tribunal dismissed Colrei Limited’s appeal against a £400 fixed penalty notice, found the compliance notice was received, and held no reasonable excuse was shown.

  • Automatic enrolment
  • Compliance notice
  • Fixed penalty notice
  • Employer duties
  • Automatic-enrolment
  • Compliance-notice
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Pensions law

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.

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

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.

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

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.

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

Tulips World Limited v The Pensions Regulator

The Tribunal dismissed Tulips World Limited’s appeal and confirmed fixed and escalating penalties for failing to comply with auto-enrolment re-declaration duties.

  • Automatic enrolment
  • Employer compliance
  • Penalty notices
  • Reasonable excuse
  • Pensions
  • Auto-enrolment
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Pensions law

A K Contracting Ltd v The Pension Regulator

The tribunal dismissed A K Contracting Ltd’s challenge to a £400 fixed penalty for failing to comply with a pensions compliance notice and remitted the matter to the regulator.

  • Automatic enrolment
  • Compliance notice
  • Fixed penalty notice
  • Mitigation
  • Statutory duties
  • Pensions-law
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Pensions regulation

Pavillion - MPL Ltd v The Pensions Regulator

The tribunal dismissed an appeal against a £400 fixed penalty notice for failure to comply with a pensions compliance notice, remitting the matter to the regulator.

  • Automatic enrolment
  • Compliance notice
  • Fixed penalty notice
  • Mitigation
  • Statutory presumptions
  • Pensions-regulation
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Pensions law

Bangor Abbey Preschool Ltd v The Pensions Regulator

The appellant failed to demonstrate a reasonable excuse for non-compliance with the re-declaration requirements; notices were properly served and the statutory penalty applies.

  • Automatic enrolment
  • Employer duties
  • Compliance notice
  • Fixed penalty notice
  • Declaration of compliance
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About this LexChat collection

England and Wales decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.