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England and Wales decisions
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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.
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The Tribunal dismissed an employer’s appeal against a £400 pensions fixed penalty notice, finding the compliance notice was properly issued and deemed received.
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.
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.
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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.
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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.
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The First-tier Tribunal dismissed an employer’s appeal against a £400 automatic-enrolment fixed penalty notice. It held the notices were properly served and late compliance did not avoid liability.
The tribunal dismissed Nightingale Care Home Ltd’s challenge to automatic enrolment penalties and remitted the matter to the Pensions Regulator.
The tribunal found that statutory notices were validly served to the registered office, the appellant failed to rebut the presumption of service or provide a reasonable excuse for non-compliance, and the penalties imposed were lawful and mandatory under the regulations.
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The Tribunal dismissed Reactive Zero 2 Limited’s challenge to pension penalty notices, finding the notices were properly issued and received, and that no reasonable excuse was shown.
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