Vive-Kananda and others v The Pensions Regulator

Pension – Pension scheme. The Pensions Regulator had correctly imposed financial penalties on each of the applicants in their capacity as trustees of an occupational pension scheme in relation to failures by the trustees to complete the necessary triannual valuations for the scheme, as required in accordance with the statutory duty imposed under s 224 of the Pensions Act 2004, Consequently, the Upper Tribunal (Tax Chamber), to which the applicants had referred the matter, dismissed the references.

Category: