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