UK case law
Caring Spirit Group Limited v The Pensions Regulator
[2026] UKFTT GRC 174 · First-tier Tribunal (General Regulatory Chamber) – Pensions · 2026
The verbatim text of this UK judgment. Sourced directly from The National Archives Find Case Law. Not an AI summary, not a paraphrase — every word below is the original ruling, under Crown copyright and the Open Government Licence v3.0.
Full judgment
1. The Appellant lodged a reference using the GRC1 form on 11 November 2025. The reference was incomplete as it was not clear from the provided documents that the Appellant had a right of appeal to the Tribunal.
2. By Directions and email dated 14 November the Appellant was required to provide a copy of the Decision Notice that it wished to challenge and a completed “Pensions-Right to Appeal” form to the Tribunal within 28 days. The Appellant did not comply with that Direction.
3. By Directions dated 9 January 2026, the Appellant was directed by 23 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 that 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 January 2026 and accordingly there are grounds to strike out the reference.