Table of contents
- What are the practical implications of this case?
- What was the background?
- First Ground
- Second Ground
- Third Ground
- What did the court decide?
- Case details
Article summary
Pensions analysis: The Upper Tribunal (UT) held that the First-tier Tribunal (FTT) had been wrong to strike out the appellant’s reference in relation to penalties imposed by the Pensions Regulator (TPR) for non-compliance with the employer’s automatic enrolment duties. The FTT had been wrong to assume, on the basis of an earlier decision, that there was an irrebuttable presumption that a notice issued by TPR was received. Written by Max Ballad, legal director at Arc Pensions Law LLP.
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