First-Tier Tribunal rules fine issued by the Pensions Regulator is unfair (M Rose Construction Ltd v TPR)
Pensions analysis: The First-Tier Tribunal (‘the Tribunal’) has ruled that the Pensions Regulator (TPR) acted ‘unfairly’ in issuing a penalty to a building company (‘the Appellant company.’) for failing to comply with its automatic enrolment duties in compliance with workplace pension law under the Pensions Act 2008 (PA 2008). The Tribunal found that having satisfied itself that the precondition for issuing a penalty had been met, TPR then declined the opportunity to consider the evidence and argument put forward on behalf of the Appellant company. The Tribunal commented that TPR entirely discounted the alleged facts without either seeking confirmation of the facts as alleged, nor querying their veracity and weight. In taking this approach, TPR was said to have ignored the newness and scale of the company, the possible impact of the ‘extraordinary’ coronavirus (COVID-19) pandemic on such a small, new organisation, as well as ignoring the statement of the impact of a bereavement. Written by Rowena Wisniewska Sethi, barrister at 4-5 Gray’s Inn Square Chambers.