Moray Speyside Ltd v The Pensions Regulator [2026] UKFTT 1079 (GRC)
[1]The Appellant lodged an appeal on 2 June 2026 indicating they wished to challenge a decision of the Respondent to impose a financial penalty. The Appellant failed to provide a copy of the decision against which they wish to appeal.[2]By Directions and email issued on 3 June 2026, the Appellant was required to re-submit the Notice of Appeal within 14 days with all required information.[3]On 24 June 2026, Legal Officer Haji directed the Appellant to providea dated copy of the decision they are seeking to challenge, or the attached “Pensions - right to appeal” form, by no later than 1 July 2025. The directions stated, “The Appellant is asked to note that failure to comply with the direction above could lead to the Tribunal striking out this appeal for failure to comply pursuant to Rule 8(3)(a) of The Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009 without further direction.”[4]The Appellant has not provided a dated copy of the decision or the completed form. On 24 June 2026 the Appellant sent an email to the Tribunal which said they would send a dated copy of the decision that week. Nothing further has been received from the Appellant.[5]Under Rule 8(3)(a), the Tribunal may strike out the proceedings if “the appellant has failed to comply with a direction which stated that failure by the appellant to comply with the direction could lead to the striking out of the proceedings or part of them”. The Rules do not require the Appellant to be given a further opportunity to make representations before the proceedings are struck out.[6]The Appellant failed to comply with these directions, having been warned that this could lead to the proceedings being struck out. The Appellant has not contacted the Tribunal to explain their position or ask for additional time to comply. In all the circumstances, it is appropriate to strike out the proceedings under Rule 8(3)(a).