![UT-2024-000019 - [2025] UKUT 00257 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
Heading
Neutral Citation: [2025] UKUT 00257 (TCC)
Case Number: UT-2024-000019
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
Rolls Building, London
PENSIONS REGULATOR - contribution notice-whether applicant party to act or series of acts causing material detriment to pension scheme - yes - whether reasonable to issue a contribution notice to applicant – yes – amount specified in contribution notice increased
Heard on: 30 April and 1 May 2025
Judgment date: 01 August 2025
Before
JUDGE MARK BALDWIN
MR CHARLES FARQUHARSON
MR MICHAEL HANSON
Between
ELIZABETH ANN PELGRAVE
Applicant
and
THE PENSIONS REGULATOR
Respondent
Representation:
For the Appellant: Michael Uberoi and Charlotte Elves of counsel, instructed on a direct access basis
For the Respondents: Thomas Robinson KC of counsel, instructed by The Pensions Regulator
DECISION
- Heading
- Introduction
- The Law
- The Role of the Tribunal
- Procedural History
- The Scheme
- The Evidence before us
- Monthly Payments to CW
- Support for AFR
- AP’s Financial Position
- The Regulator’s Submissions
- Mrs Pelgrave’s Submissions
- Discussion
- Sale of shares in DFHL: was AP a party to an act or a deliberate failure to act?
- Did that act or deliberate failure to act meet the material detriment test?
- Sale of shares in DFHL: is it reasonable to issue a CN to AP and, if it is, in what amount?
- Should we adjust our conclusion on the figure to be included in the CN by reference to the other acts asserted against AP by the Regulator
- Conclusions