The Fleece Sports Bar Limited v The Pensions Regulator [2026] UKFTT 21 (GRC)
[1]The Appellant lodged a reference using the GRC1 form on 3 October 2025. The reference was incomplete as the Appellant did not include a copy of the decision notice they sought to challenge and it was not clear from the documents provided that the Appellant has a right of appeal to the Tribunal.[2]By Directions and email dated 6 October 2025 the Appellant was required to provide a completed copy of the Pensions – Right to Appeal form within 28 days. The Appellant did not comply with that Direction.[3]By Directions dated 1 December 2025, the Appellant was directed by 17 December 2025 to provide a copy of the Decision Notice that it wished to challenge and a completed copy of the Pensions – Right to Appeal form to the Tribunal.[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 1 December 2025 and accordingly there are grounds to strike out the reference.