Hartshill Oak Limited v The Pensions Regulator [2025] UKFTT 1174 (GRC)
[1]The Appellant lodged an appeal using the GRC1 form on 16 January 2025. The appeal was incomplete as the decision of the Respondent dated 7 January 2025 which was attached to that form carries no right of appeal to the Tribunal.[2]On 15 April 2025 the Tribunal wrote to the Appellant to inform it that it was not clear from the documents provided that it had a right of appeal to the Tribunal. The Appellant was directed to complete a form explaining why it has a right of appeal within 28 days. The Appellant did not respond[3]By Directions dated 12 June 2025, the Appellant was directed to provide a completed copy of the form entitled “Pensions -Right to Appeal” to the Tribunal by 4 July 2025.[4]The Appellant was directed to note that failure to comply with the Direction could lead to the Tribunal striking out the appeal for failure to comply without further direction.[5]The Appellant failed to comply with the Direction dated 12 June 2025 and accordingly there are grounds to strike out the appeal.