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England and Wales decisions
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The Tribunal does not have jurisdiction because the statutory conditions for appeal under section 44 of the Pensions Act 2008 were not met; no review was conducted by the Regulator within the prescribed period, and presumptions of service apply to notices sent to the business address.
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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.
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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 struck out an appeal against a £400 pensions fixed penalty notice for want of jurisdiction, and said it would dismiss the appeal in any event.
The tribunal dismissed an appeal against a £400 fixed penalty notice under the Pensions Act 2008, finding no reasonable excuse and no rebuttal of service.
The First-tier Tribunal struck out Salt and Vine Limited’s appeal against pension penalty notices, finding no reasonable prospect of success and no rebuttal of service.
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 Tribunal does not have jurisdiction because no review of the fixed penalty notice was requested within the prescribed period and statutory presumptions of service were not rebutted.
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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 notices were properly served to the appellant's registered address, the appellant's bare assertion of non-receipt is insufficient to displace the presumption of service, and the penalty is appropriate and fixed by statute.
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