Zumuku Editions Limited v The Pensions Regulator

The Appellant lodged an appeal using the GRC1 form on 5 November 2025. The appeal was incomplete as the Appellant did not include a copy of the decision notice they sought to challenge which disclosed a right of appeal.

By Directions and email dated 6 November 2025 the Appellant was required to provide a copy of the Decision Notice that it wished to challenge to the Tribunal disclosing a right of appeal and a completed copy of the “Pensions – Right to Appeal” form within 28 days. The Appellant did not comply with that Direction,.

By Directions dated 17 December 2025 the Appellant was directed by 2 January 2026 to provide a copy of the Decision Notice that it wished to challenge disclosing a right of appeal and a completed “Pensions – Right to Appeal” form to the Tribunal.

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.

The Appellant provided a copy of the “Pensions - Right to Appeal” form to the Tribunal on 30 December 2025. It stated that the Appellant did not receive the Penalty Notice and also “The full details about not receiving the Notice is given in the attached grounds of appeal and attached evidence.” No grounds of appeal or evidence were attached to the form. The Appellant has still not provided a copy of the decision notice which discloses a right of appeal.

The Appellant failed to comply with the Direction dated 17 December 2025 and accordingly there are grounds to strike out the reference.