Ying Wah Property (UK) Limited v The Pensions Regulator [2026] UKFTT 170 (GRC)
[1]The Appellant lodged an appeal using the GRC1 form on 27 October 2025. The appeal was incomplete as the Appellant did not sign the statement of truth on their GRC1 form.[2]By Directions and email dated 14 November 2025 the Appellant was required to provide the GRC1 form with a signed statement of truth within 28 days. The Appellant did not comply with that Direction.[3]By Directions dated 14 January 2026, the Appellant was directed by 28 January 2026 to provide the GRC1 form with a signed statement of truth.[4]The Appellant was directed to note that failure to comply with this 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 14 January 2026 and accordingly there are grounds to strike out the appeal.