![]() |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] [DONATE] | |
First-tier Tribunal (General Regulatory Chamber) |
||
You are here: BAILII >> Databases >> First-tier Tribunal (General Regulatory Chamber) >> Pattinson Builders Ltd v Pensions Regulator [2025] UKFTT 360 (GRC) (27 March 2025) URL: https://www.bailii.org/uk/cases/UKFTT/GRC/2025/360.html Cite as: [2025] UKFTT 360 (GRC) |
[New search] [Printable PDF version] [Help]
General Regulatory Chamber
Pensions Regulation
Heard on: 25 March 2025 |
||
B e f o r e :
____________________
PATTINSON BUILDERS LTD |
Appellant |
|
- and - |
||
THE PENSIONS REGULATOR |
Respondent |
____________________
For the Appellant: Mr. Pattinson
For the Respondent: Ms Fadero (solicitor)
____________________
Crown Copyright ©
Decision:
The reference is dismissed and the matter is remitted to the Regulator. The Escalating Penalty Notice is confirmed.
Background
The Law
Evidence
The facts
Submissions
(i) The registered address of the Employer is his accountants, but the accountants have failed to forward or notify the Employer of the Notices until 7 June 2024.
(ii) Once the Employer was made aware that the re-declaration was due it acted quickly to submit the re-declaration.
Conclusions
"The re-declaration notices were being sent to our office In Elland, which we then send straight on (without opening) to the client.
The client has not received this post, and the only time he has seen anything is when we opened the post and emailed to the client instead. The client then processed the declaration straight away.
The individual in the business who was able to send the declaration, left and did not explain there was a deadline or when this was. The client is just a general builder who would have made his best effort to complete the declaration had he been aware earlier. He is extremely concerned and this is causing some distress to him that the business did not submit the declaration by the deadline as he likes to be on time with his business obligations.
We would like to appeal on the grounds that the client did not have receive the post, he was not made aware by a leaver of the business and once he was aware there was a declaration to submit he did this straight away."
Signed
Sophie Buckley
Date: 26 March 2025