PensionsThursday 21 August 2025
On 1 August 2025, the Upper Tribunal handed down judgment in Pelgrave v TPR [2025] UKUT 00257 (TCC). The case is only the third time the Upper Tribunal has considered the power to issue a Contribution Notice under s.38 of the Pensions Act 2004, and the first involving a continuing employer. The Upper Tribunal decided to increase the sum of the Contribution Notice from that decided upon by the Determinations Panel, and made comments of general application about (i) the role of the Upper Tribunal when hearing a reference, (ii) the meaning of being “party to” an act in s.38 PA04, (iii) the operation of the “material detriment” test in s.38A PA04 in the context of a continuing employer, and (iv) the assessment of what sum is reasonable to impose by way of liability, including how to take account of benefits received by a Target, any tax paid on those benefits, and the passage of time between the relevant events and the UT hearing.
Tom Robinson KC acted for TPR.
Jennifer Seaman and Victoria Leigh at Squire Patton Boggs acted for another target, Robert Paul Wrigley, before TPR’s Determinations Panel in November 2023 who did not make a reference to the Upper Tribunal.
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