Cherrybell Limited v The Pensions Regulator [2026] UKFTT 498 (GRC)
[1]The Appellant lodged a reference using the GRC1 form on 12 February 2026. The appeal was incomplete as the Appellant did not include a copy of the decision notice they sought to challenge.[2]By Directions and email dated 12 February 2026, the Appellant was required to provide a copy of the Decision Notice that it wished to challenge to the Tribunal within 28 days. The Appellant did not comply with that Direction.[3]By Directions dated 27 February 2026, the Appellant was directed by 13 March 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 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 27 February 2026 and accordingly there are grounds to strike out the appeal.