Riverness Limited v The Pensions Regulator

1. The Appellant has issued a notice of appeal against a decision dated 13 th February 2024 on an appeal notice dated 3 rd March 2024

2. Directions have already been issued on 6 th March 2024, 9 th April 2024 and 30 th April 2024 regarding the documents required to support the appeal. The Tribunal notes that a copy of the penalty notice has been provided and the GRC1 appeal form is now signed.

3. However, an appeal to the Tribunal can only arise either where a request for a review has been made within 28 days of the penalty and the penalty upheld or a request for a review has been declined. The Regulator has indicated that there has been no request for a review in which case, there is no jurisdiction to entertain this appeal.

4. On 2 nd August 2024, the Appellant was ordered to provide to the Tribunal confirmation of the review outcome or review refusal within 14 days of receipt of that order which was sent to parties on 9 th August 2024.

5. The Appellant was notified that failure to comply with these directions will result in the appeal being struck out for failure to comply with a direction of the Tribunal pursuant to Rule 8(1).

6. As at today’s date, no reply has been received. It is ORDERED that:

7. The appeal will be struck out as the Tribunal lacks jurisdiction to deal with the appeal (no review having been requested) and for failure to comply with the directions of the Tribunal. Signed: District Judge Moan sitting as First-Tier Tribunal Judge Moan Date: 25 th November 2024