Euro Jap Autos Limited v The Pensions Regulator
| Court | First-tier Tribunal (General Regulatory Chamber) |
| Judgment Date | 28 April 2026 |
| Neutral Citation | [2026] UKFTT 633 (GRC) |
| Date | 28 April 2026 |
| Year | 2026 |
NCN: [2026] UKFTT 00633 (GRC)
Case Reference: FT/PEN/2026/0024
First-tier Tribunal
(General Regulatory Chamber)
Pensions
Decided without a hearing
Decision given on: 28 April 2026
Before
JUDGE HARRIS
Between
EURO JAP AUTOS LIMITED
Appellant
and
THE PENSIONS REGULATOR
Respondent
Decision: The proceedings are struck out under Rule 8(2)(a) because the Tribunal does not have
jurisdiction to consider them.
REASONS
1. This is a reference against a fixed penalty notice (“FPN”) issued under section 40 of the
Pensions Act 2008 (“the Act”) by the Pensions Regulator (“the Regulator”). The Regulator
has invited the Tribunal to strike out the reference under Rule 8(2)(a). This is on the basis
that the Tribunal does not have jurisdiction because no review has been undertaken by the
Regulator.
2. Under Rule 8(2) of the Tribunal Procedure (First-tier Tribunal) (General Regulatory
Chamber) Rules 2009, the Tribunal “must strike out the whole or a part of the proceedings
if the Tribunal - (a) does not have jurisdiction in relation to the proceedings or that part of
them; and (b) does not exercise its power under rule 5(3)(k)(i) (transfer to another court or
tribunal) in relation to the proceedings or that part of them”
3. Under section 43(1) of the Pensions Act 2008, the Regulator may review a fixed penalty and
escalating penalty notice, “(a) on the written application of the person to whom the notice
was issued, or (b) if the Regulator otherwise considers it appropriate”. The prescribed
© CROWN COPYRIGHT 2026
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