The Pensions Regulator announced that its anti-avoidance enforcement action against parties connected to Dundee packaging firm Discovery Flexibles Limited will result in approximately GBP 2,550,000 being paid into the Danapak Flexibles Retirement Benefits Scheme, following an Upper Tribunal decision on a disputed contribution notice. TPR investigated after concerns were raised by the scheme’s independent trustee and concluded that between 2008 and 2019 money had been extracted from the employer while the defined benefit scheme was in deficit, causing material detriment. To address the deficit, TPR pursued contribution notices against Chris and Elizabeth Wrigley, Paul Wrigley and Ann Pelgrave. Chris and Elizabeth Wrigley agreed in October 2023 to pay GBP 2 million in settlement, while Paul Wrigley paid GBP 222,482.83 (including interest) as determined by TPR’s Determinations Panel. Ann Pelgrave referred her case to the Upper Tribunal, which ordered her to pay GBP 245,749 plus interest of approximately GBP 85,000, taking total recoveries to around GBP 2.55 million to be paid to the scheme via its trustees.