Ying Wah Property (UK) Limited v The Pensions Regulator

Neutral Citation Number[2026] UKFTT 170 (GRC)

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Ying Wah Property (UK) Limited v The Pensions Regulator

Neutral Citation Number[2026] UKFTT 170 (GRC)

Neutral citation number: [2026] UKFTT 00170 (GRC)

Case Reference: FT/PEN/2025/0253

First-tier Tribunal
(General Regulatory Chamber)

Pensions

Decided without a hearing

Decision given on: 4 February 2026

Before

JUDGE HARRIS

Between

YING WAH PROPERTY (UK) 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

1.

The Appellant lodged an appeal using the GRC1 form on 27 October 2025. The appeal was incomplete as the Appellant did not sign the statement of truth on their GRC1 form.

2.

By Directions and email dated 14 November 2025 the Appellant was required to provide the GRC1 form with a signed statement of truth within 28 days. The Appellant did not comply with that Direction.

3.

By Directions dated 14 January 2026, the Appellant was directed by 28 January 2026 to provide the GRC1 form with a signed statement of truth.

4.

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.

5.

The Appellant failed to comply with the Direction dated 14 January 2026 and accordingly there are grounds to strike out the appeal.

Signed: Judge Harris Date: 2 February 2026

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