M Rose Construction Ltd v Pensions Regulator [2025] UKFTT 282 (GRC) (07 March 2025)
The Regulator acted unfairly by failing to consider the Appellant's circumstances and representations, focusing solely on the existence of a pre-condition for penalty and disregarding the impact of the pandemic and bereavement. A waiver of the penalty is a just outcome.
Source-derived case information.
- Citation
- [2025] UKFTT 282 (GRC)
- Parties
- Appellant: M Rose Construction Ltd; Respondent: The Pensions Regulator
- Jurisdiction
- United Kingdom
- Judgment Date
- 07 March 2025
- Procedural Posture
- Pensions Regulatory Penalty Appeal / First Tier Tribunal Decision Without a Hearing
- Outcome
- Appeal allowed
- Legal Topics
- Automatic Enrolment, Fixed Penalty Notice, Compliance Notice, Review of Penalty, Service of Documents
Source-derived case record
Summary, issues, holding and outcome
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Parties
M Rose Construction Ltd
Appellant
The Pensions Regulator
Respondent
Procedural Posture
Pensions Regulatory Penalty Appeal / First Tier Tribunal Decision Without a Hearing
Legal Issues
- 1 Whether the penalty notice issued by The Pensions Regulator was fair and appropriate
- 2 Whether the Regulator properly considered the Appellant's circumstances and representations
- 3 Whether the penalty should be waived or varied
Ratio Decidendi
The Regulator acted unfairly by failing to consider the Appellant's circumstances and representations, focusing solely on the existence of a pre-condition for penalty and disregarding the impact of the pandemic and bereavement. A waiver of the penalty is a just outcome.
Court Disposition
Appeal allowed
Orders
- The penalty is varied to £0.
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