(General Regulatory Chamber)
Pensions
B e f o r e :
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DEA BUILDING CONTRACTORS LIMITED |
Appellant |
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- and - |
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THE PENSIONS REGULATOR |
Respondent |
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Crown Copyright ©
Decision: The appeal is dismissed, and the reference is remitted to the Regulator without directions. The penalty notice is confirmed.
Factual background
Legal framework
Duties of the employer
Powers of the Regulator
a. Section 35: the Regulator may issue a compliance notice if an employer has contravened one or more of the employer duties. A compliance note requires an employer to take action, usually by a specified date.
b. Section 40: the Regulator may issue a fixed penalty notice for failure to comply with various provisions of the 2008 Act, including sections 35 and 37. This requires the employer to pay a penalty within a specified period. The penalty is £400 and is set by the 2010 Regulations.
Presumption of service
The role of the Tribunal
The parties' submissions
The Appellant
The Respondent
Findings
Was the Compliance Notice correctly served on the Appellant?
Does the Appellant have a reasonable excuse for failing to comply with the compliance notice?
Conclusion
Signed Judge Watton
Date: 18 May 2025