Jurisdiction(s):
United Kingdom

FTT sets aside auto-enrolment penalties: employer rebuts Interpretation Act 1978, s 7 presumption of service by post (Philip Freeman Mobile Welders Ltd v The Pensions Regulator)

Published on: 25 June 2024

Published by a LexisNexis Pensions expert

Legal News

Article summary

Philip Freeman Mobile Welders Ltd v Pensions Regulator [2024] UKFTT 91 (GRC)

What are the practical implications of this case?

This ruling underscores the detailed and credible proof required to displace the postal rule in IA 1978, s 7, an issue many practitioners will encounter from time to time. In this instance, the presumption was overcome, although the court stressed that the circumstances were quite out of the ordinary. The decision offers practical guidance on the level of specificity the court will demand before concluding that documents dispatched by post were not delivered. The Company adduced evidence of its in-office process for receiving mail, alongside earlier difficulties arising from a shared postal address. It explained that neighbouring businesses frequently received each other’s post, to such an extent that complaints had been made to Royal Mail. The Company had also preserved copies of letters wrongly sent to it and obtained a letter signed by nearby businesses to demonstrate the issue. Taken together, this material showed why delivery could not be assumed in this exceptional setting, and illustrates for practitioners that only well‑supported, credible narratives—backed by retained misdelivered items and corroboration from affected neighbours—are likely to rebut the presumption...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...