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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Desmonds Gordon v The Pensions Regulator [2012] UKUT B24 (TCC) (01 March 2012)
"PENSIONS REGULATOR – Contribution notice – Authority of the Tribunal – Appropriate action – Reference by Scheme Trustees as party affected – Whether any determination to take regulatory action against individual shareholder in employer company – Whether Tribunal’s direction to Regulator to issue a contribution notice after expiration of six year limitation period is “appropriate action for the Regulator to take” – Pensions (Northern Ireland) Order 2005 Articles 91(2)(d) and (e) and (3) and 97(4) PENSIONS REGULATOR – Applications to strike out – Allegations not made in determination of Panel – Allegations rejected by Panel – Allegations never put to Panel – Application to bar Regulator from relying on series of acts – Pensions (NI) Order 2005 Art 34 – Trib Procedure (UT) Rules 2008 Sch 3 p4"
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