First Steps Together Ltd v Pensions Regulator [2025] UKFTT 261 (GRC) (28 February 2025)

First Steps Together Ltd v Pensions Regulator [2025] UKFTT 261 (GRC) (28 February 2025)

The notices were properly served at the appellant's registered office and the appellant failed to rebut the presumption of service; no reasonable excuse for non-compliance was established as the appellant did not ensure receipt of correspondence or actively engage with its obligations.

Source-derived case information.

Citation
[2025] UKFTT 261 (GRC)
Parties
Appellant: First Steps Together Ltd; Respondent: The Pensions Regulator
Jurisdiction
United Kingdom
Judgment Date
28 February 2025
Procedural Posture
Pensions Regulatory Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Automatic Enrolment, Employer Duties, Penalty Notices, Service of Notices, Reasonable Excuse
Pensions Regulatory Law Automatic Enrolment Employer Duties Penalty Notices Service of Notices Reasonable Excuse

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Parties

First Steps Together Ltd

Appellant

The Pensions Regulator

Respondent

Procedural Posture

Pensions Regulatory Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether penalty notices were properly served on the appellant
  2. 2 Whether the appellant had a reasonable excuse for non-compliance with pension duties

Ratio Decidendi

The notices were properly served at the appellant's registered office and the appellant failed to rebut the presumption of service; no reasonable excuse for non-compliance was established as the appellant did not ensure receipt of correspondence or actively engage with its obligations.

Court Disposition

Appeal dismissed