(General Regulatory Chamber)
Pensions
Heard on: 9 January 2025 |
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B e f o r e :
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SPA-TAX TAXIS LTD |
Appellant |
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- and - |
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THE PENSIONS REGULATOR |
Respondent |
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For the Appellant: Roland Shorcott, payroll manager (James Barry Accountants)
For the Respondent: Natasha Jones
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Crown Copyright ©
Decision: (1) I extend time to bring the appeal. (2) 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 37: the Regulator may issue an unpaid contributions notice if it is of the opinion that relevant contributions have not been paid on or before the due date. The unpaid contributions notice requires the employer to pay the unpaid contributions into a pension scheme 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' evidence and submissions
The Appellant
The Respondent
Preliminary issue: timing of appeal
Findings
Was the Unpaid Contributions Notice correctly imposed?
Was the Unpaid Contributions Notice correctly served on the Appellant?
Does the Appellant have a reasonable excuse for failing to comply with the Unpaid Contributions Notice?
Conclusion
Signed Judge Watton
Date: 18 May 2025