The Pensions Regulator v Been London Design Ltd: [2026] UKUT 88 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 20 February 2026.
Read the full decision in .
Judicial Summary
The Pensions Regulator issued a fixed penalty notice to the company for failure to comply with a compliance notice – appeal to the First-tier Tribunal – duty of Regulator to provide the tribunal with complete information and accurate account of the decision-making that led to the notices being issued.
Service of compliance notice to principal office of the company – meaning of principal office – not limited to companies registered outside the United Kingdom.
Tribunal suggested that the Regulator should have contacted company by email – not available as company had not consented.
Company denying receipt of compliance notice – ‘bald assertion’ – relevance to balance of probabilities.