Jurisdiction(s):
United Kingdom

Auto-enrolment penalties: lead case on First-tier Tribunal jurisdiction—‘issue’, service and evidential standards; delivery to proper address suffices despite non-receipt

Published on: 30 May 2025

Published by a LexisNexis Pensions expert

Legal News

Article summary

JM Kamau Ltd v The Pensions Regulator [2025] UKFTT 484 (GRC)

What are the practical implications of this case?

At the case management stage, the matter was designated a lead case under the Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009, SI 2009/1976, r 18. The designation concerned the question whether, where a notice under the Pensions Act 2008 (PA 2008) is delivered to the proper address but never comes to the attention of the individual to whom it is addressed, that person can maintain that the notice was not “issued” for the purposes of PA 2008. The resulting implications for the Tribunal’s jurisdiction are those identified in paragraph 34 of the Upper Tribunal’s decision in Philip Freeman Mobile Welders Ltd. v. The Pensions Regulator [2022] UKUT 62 (AAC). In essence, if the notice has not been issued, the time limit for seeking a review does not begin to run, and the conditions necessary for a reference to be made to the Tribunal do not arise, with the consequence that the Tribunal has no jurisdiction to consider the reference...

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