YSN Stores Limited v The Pension Regulator

Neutral citation number: [2026] UKFTT 00025 (GRC) First-tier Tribunal (General Regulatory Chamber) Pensions Case Reference: FT/PEN/2025/0221 Decided without a hearing Decision given on: 8 January 2026 Before

JUDGE HARRIS Between

YSN STORES LIMITED and

THE PENSIONS REGULATOR Appellant Respondent Decision: The reference is struck out under rule 8(3)(a) for non-compliance with a Tribunal direction.

REASONS 1. The Appellant lodged a reference using the GRC1 form on 29 September 2025. The appeal was incomplete as the Appellant did not include a copy of the decision notices or any review giving rise to a right of appeal which they sought to challenge.

2. By Directions and email dated 30 September 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 18 December 2025 the Appellant was directed by 2 January 2026 to provide a copy of the Decision Notices 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. © CROWN COPYRIGHT 2025 5. The Appellant failed to comply with the Direction dated 18 December 2025 and accordingly there are grounds to strike out the reference. Signed: Judge Harris Date: 7 January 2026 2