Green Man Consulting Limited v The Pensions Regulator

1. Regulation 15(1) of the Employer Duties (Registration and Compliance Regulations) 2010 specifies a 28-day period for an employer to request the Pensions Regulator to review a Penalty Notice. There is no provision for that 28-day deadline to be extended. 2. Because no request for a review of the Respondent's Penalty Notice was sought in time, the Respondent did not 'complete' a review of that Penalty Notice; nor did the Respondent 'determine not to carry out such a review'. The Respondent was simply not asked to conduct a review within the required timescale. 3. The Appellant appealed on the grounds that no prior notification was received, the Appellant was unaware of the requirements relating to pensions as the Appellant is a small company with only one employee and the size and structure of the business led to a misunderstanding about the duties relating to pensions. These grounds do not assist the Appellant. 4. Neither of the conditions for an appeal to the Tribunal laid down in section 44(2) of the Pensions Act 2008 is met, and thus the Tribunal does not have the power to consider the appeal. The appeal is struck out as the Tribunal does not have jurisdiction in relation to the proceedings.