Pinakle Interior Products Limited v The Pensions Regulator [2026] UKFTT 87 (GRC)
[1]The Appellant lodged an appeal using the GRC1 form on 11 November 2025. 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 19 November 2025 the Appellant was required to provide a copy of the Decision Notice that it wished to challenge to the Tribunal and a completed copy of the “Pensions – Right to Appeal” form within 28 days. The Appellant did not comply with that Direction, as although it provided some information this did not include the information it was directed to provide.[3]By Directions dated 9 December 2025 the Appellant was directed by 6 January 2026 to provide a copy of the Decision Notice that it wished to challenge and a completed “Pensions – Right to Appeal” form 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 reference for failure to comply without further direction.[5]The Appellant failed to comply with the Direction dated 9 December 2025 and accordingly there are grounds to strike out the reference.