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24 February 2011
Issue: 7454 / Categories: Case law , Law reports
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Tribunals—Upper tribunal—Procedure

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Pensions Regulator v Michel Van de Wiele NV [2011] All ER (D) 138 (Feb)

Upper Tribunal (Tax and Chancery Chamber), Warren J (P),
17 Jan 2011

The Upper Tribunal is not bound by the normal constraints of a review or appeal when considering a matter referred from the Pensions Regulator. It is able to take account of evidence not available to the regulator or presented to the determination panel.

Robert Ham QC and Edward Sawyer (instructed by Ward Hadaway) for VDW. Raquel Agnello QC and Thomas Robinson (instructed by the Pensions Regulator) for the regulator.

The underlying proceedings concerned whether or not a company and its director was attempting to minimise or avoid contributions to a pension fund. The determination panel (the panel), established by the Pensions Regulator (the regulator) pursuant to the Pensions Act 2004, held a hearing following which it issued a contribution notice saying that the company was liable, but that the director was not.

The company referred the matter to the Upper Tribunal (Tax and Chancery Chamber) (the tribunal). Issues arose

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