Denis Desmond and others v The Pensions Regulator and Garvin Trustees: FS/2010/0010, 0011
Upper Tribunal Tax & Chancery decision of Judge Oliver on 11 May 2011.
Read the full decision in .
PENSIONS REGULATOR 鈥� Contribution notice 鈥� Authority of the Tribunal 鈥� Appropriate action 鈥� Reference by Scheme Trustees as party affected 鈥� Whether any determination to take regulatory action against individual shareholder in employer company 鈥� Whether Tribunal鈥檚 direction to Regulator to issue a contribution notice after expiration of six year limitation period is 鈥渁ppropriate action for the Regulator to take鈥� 鈥� Pensions (Northern Ireland) Order 2005 Articles 91(2)(d) and (e) and (3) and 97(4) PENSIONS REGULATOR 鈥� Applications to strike out 鈥� Allegations not made in determination of Panel 鈥� Allegations rejected by Panel 鈥� Allegations never put to Panel 鈥� Application to bar Regulator from relying on series of acts 鈥� Pensions (NI) Order 2005 Art 34 鈥� Trib Procedure (UT) Rules 2008 Sch 3 p4.