[2025] UKFTT 01284 (GRC)

The appellant requested that the appeal be determined at a hearing. The hearing was conducted remotely by video. The hearing was recorded, and the recording of the hearing stands as the record of proceedings.

I clarified the decision being challenged by the appellant at the outset, as it was unclear from the notice of appeal. Mr Shah confirmed that it is the FPN dated 25 February 2025 which is challenged. I also clarified whether it was accepted that the UCN and the FPN had been received by the appellant. Mr Shah confirmed that the appellant did not dispute that both the UCN and the FPN were received.

I asked Mr Shah to confirm the date on which he was instructed in relation to the appellant’s pension duties, as this was not apparent from the documents. He stated that he ‘received the letter from her’ in January 2025. I understood ‘the letter’ to be the UCN dated 30 December 2024. I also asked when payment of the unpaid contributions was eventually made. Mr Shah replied that he thought it was in March 2025. Mr Nicholson confirmed in his submissions that it was 7 April 2025.

Mr Nicholson and Mr Shah both made oral submissions, which I considered together with the documents contained in the hearing bundle before reaching my decision. The parties confirmed that all documents relied on were contained in the hearing bundle.