Caring Spirit Group Limited v The Pensions Regulator [2026] UKFTT 174 (GRC)
[1]The Appellant lodged a reference using the GRC1 form on 11 November 2025. The reference was incomplete as it was not clear from the provided documents that the Appellant had a right of appeal to the Tribunal.[2]By Directions and email dated 14 November the Appellant was required to provide a copy of the Decision Notice that it wished to challenge and a completed “Pensions-Right to Appeal” form to the Tribunal within 28 days. The Appellant did not comply with that Direction.[3]By Directions dated 9 January 2026, the Appellant was directed by 23 January 2026 to provide a copy of the Decision Notice that it wished to challenge to the Tribunal.[4]The Appellant was directed to note that failure to comply with that Direction could lead to the Tribunal striking out the reference for failure to comply without further direction.[5]The Appellant failed to comply with the Direction dated 9 January 2026 and accordingly there are grounds to strike out the reference.