UK case law

Civerinos 2014 Ltd v The Pensions Regulator

[2026] UKFTT GRC 111 · First-tier Tribunal (General Regulatory Chamber) – Pensions · 2026

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Full judgment

Decision: The appeal is struck out because, under Rule 8(2)(a) of The Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009, the Tribunal does not have jurisdiction in relation to the decision appealed. REASONS

2. The Appellant has filed an appeal on a GRC1 form dated 14 January 2026 seeking to challenge the Pension Regulator’s refusal to review the Appellant’s application relating to an outstanding overdue penalty, as communicated in a letter dated 19 December 2025.

3. Rule 22(3) of The Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009 provide that - “If the proceedings challenge a decision, the appellant must provide with the notice of appeal a copy of any written record of that decision, and any statement of reasons for that decision that the appellant has or can reasonably obtain”.

4. Rule 8 (2)(a) provides that t he Tribunal must strike out the whole or a part of the proceedings if the Tribunal does not have jurisdiction in relation to the proceedings or that part of them.

5. Since the Pensions Regulator has not conducted a review of the Appellant’s application and thereafter provided a decision, there is no written record of any appealable decision.

6. There is no right of appeal against the Pension Regulator’s refusal of the application and the Tribunal does not have jurisdiction. Accordingly, the appeal is struck out. Signed: Judge Peri Mornington Date: 22 January 2026