Electric City Limited v The Pensions Regulator [2026] UKFTT 90 (GRC)
[1]The Appellant lodged a reference using the GRC1 form on 17 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 within 28 days. The Appellant did not comply with that Direction.[3]By Directions dated 23 December 2025 the Appellant was directed by 12 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 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 23 December 2025 and accordingly there are grounds to strike out the reference.