Jurisdiction(s):
United Kingdom

FTT confirms TPR must prove issue and receipt; strikes out automatic enrolment appeal for lack of s44 review; criticises TPR’s pleadings and paper determinations (4 Wheeler Ltd v TPR)

Published on: 03 February 2026

Published by a LexisNexis Pensions expert

Legal News

Article summary

4 Wheeler Ltd v The Pensions Regulator [2026] UKFTT 153 (GRC) What are the practical implications of this case?

In 4 Wheeler Ltd v The Pensions Regulator, the First-tier Tribunal (FTT) struck out the employer’s appeal against four automatic enrolment penalty notices issued in 2022 and 2023 for want of jurisdiction. Although the missed statutory deadlines were not contested, the pivotal questions were whether the notices had been duly ‘issued’ and whether the appeal gateways in section 44 of the Pensions Act 2008 (PA 2008) were satisfied. The FTT concluded that The Pensions Regulator (TPR) had met its burden by showing all four notices were properly issued to the appellant—sent to the correct address and received—and that neither jurisdictional condition in PA 2008, s44(2) was fulfilled, as TPR had not conducted a review and no valid application for review under s43(1)(a) was made within the statutory period. The ruling underscores that the FTT must decide jurisdiction as a threshold matter and is obliged to strike out an appeal where the section 44 conditions are not met, whatever the merits of the underlying challenge...

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 ]...