Bespoke Wines Ltd t/a The Bottle Shop v The Pensions Regulator [2026] UKFTT 899 (GRC)
[1]By directions dated 18 March 2026 the Tribunal:a. Directed the Appellant to provide a decision notice with a right of appeal by no later than 1 April 2026; andb. Warned the Appellant that failure to comply with that direction could result in the appeal being struck out under rule 8(1)(a).[2]The Appellant replied, providing a document which the Tribunal considered not to be evidence of a decision which could be appealed to the Tribunal.[3]By directions dated 23 April 2026 the Tribunal:a. Directed the Appellant to provide a copy of the original decision of the Regulator which it wishes to appeal;b. Directed the Appellant to give reasons why the Tribunal should not strike this appeal out; andc. notified the Appellant that a failure to comply in full with those directions could result in the matter being struck out under rule 8(1).[4]The Appellant did not respond to those directions.[5]I note that the Appellant has been given more than one opportunity to provide a copy of the decision which it seeks to appeal, and more than one warning that failure to do so may result in the appeal being struck out.[6]I also note that, as set out in the directions dated 23 April 2026 the evidence provided by the Appellant appears to be an Order of the County Court requiring a payment to the Regulator. No evidence has been provided to the Tribunal of a decision which is capable of being appealed to the Tribunal.[7]Accordingly, under rule 8(1)(a) this appeal is struck out. Signed Date: Judge Maton 15 June 2026