Civerinos 2014 Ltd v The Pensions Regulator [2026] UKFTT 111 (GRC)
[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 the 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