Scodef Ltd v Pensions Regulator [2025] UKFTT 357 (GRC) (26 March 2025)

Scodef Ltd v Pensions Regulator [2025] UKFTT 357 (GRC) (26 March 2025)

The employer failed to provide a reasonable excuse for non-compliance with the Compliance Notice. The notices were properly served, and the penalties are mandatory and fixed by law. The Tribunal confirms the Fixed Penalty Notice and the Escalating Penalty Notice.

Citation
[2025] UKFTT 357 (GRC)
Parties
Appellant: Scodef Ltd; Respondent: The Pensions Regulator
Jurisdiction
United Kingdom
Judgment Date
26 March 2025
Procedural Posture
Appeal / Final Decision
Outcome
appeal dismissed
Legal Topics
Automatic Enrolment, Employer Compliance, Penalty Notices, Statutory Obligations
Pensions Law Regulatory Law Automatic Enrolment Employer Compliance Penalty Notices Statutory Obligations

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 2 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Scodef Ltd

Appellant

The Pensions Regulator

Respondent

Procedural Posture

Appeal / Final Decision

Legal Issues

  1. 1 Whether the employer had a reasonable excuse for failing to comply with the Compliance Notice
  2. 2 Whether the Fixed Penalty Notice and Escalating Penalty Notice were properly issued and served

Ratio Decidendi

The employer failed to provide a reasonable excuse for non-compliance with the Compliance Notice. The notices were properly served, and the penalties are mandatory and fixed by law. The Tribunal confirms the Fixed Penalty Notice and the Escalating Penalty Notice.

Court Disposition

appeal dismissed

Orders

  • Reference dismissed
  • Matter remitted to the Regulator