Case Reference: FT/PEN/2026/0084
Pensions
Decided without a hearing
Before
JUDGE HARRIS
Between
BALANS PILATES LIMITED
Appellant
and
THE PENSIONS REGULATOR
Respondent
Decision: The appeal is struck out under rule 8(3)(a) for non-compliance with a Tribunal direction.
REASONS
The Appellant lodged an appeal using the GRC1 form on 13 May 2026, with a completed notice being filed on 16 June 2026. The appeal was incomplete as the Appellant did not include a copy of the Decision Notices (fixed penalty notice and escalating penalty notice) they sought to challenge.
By Directions and email dated 13 May 2026 the Appellant was required to provide a copy of the Decision Notice that it wished to challenge giving a right of appeal to the Tribunal within 28 days.
By Directions dated 16 June 2026, the Appellant was directed by 29 June 2026 to provide a copy of the Decision Notices that it wished to challenge and a completed Pensions – Right to Appeal form to the Tribunal. In response the Appellant made an application for the appeal to be admitted out of time and provided copies of an Unpaid Contributions Notice, a penalty reminder for unpaid penalties and correspondence concerning legal proceedings for unpaid penalties. These were not notices giving rise to a right to appeal a fixed penalty notice and/or escalating penalty notice to the Tribunal.
On 27 July 2026, Judge Arnell directed that the Appellant should by 5 August 2026 provide
A copy of each penalty notice which the Appellant seeks to make a reference in respect of; AND
In respect of each penalty notice to which the Appellant seeks to make a reference in respect of:
A copy of the Respondent’s review decision notice; OR
A copy of the Respondent’s determination not to carry out a review; OR
Confirmation that no review has been requested in respect of that penalty notice and an explanation for this.
The Appellant was directed to note that failure to comply with this direction could lead to the Tribunal striking out the appeal for failure to comply without further direction.
In response the Appellant wrote to the Tribunal on 3 August 2026 sending copies of a number of pieces of correspondence, including those previously submitted, but did not include those documents specified in the directions dated 27 July 2026.
The Appellant failed to comply with the Direction dated 27 July 2026 and accordingly there are grounds to strike out the appeal.
Signed: Judge Harris Date: 24 August 2026