Balans Pilates Limited v The Pensions Regulator

Facts

Balans Pilates Limited sought to challenge penalty notices issued by the Pensions Regulator by making a reference to the First-tier Tribunal (General Regulatory Chamber). The company lodged its appeal on the GRC1 form on 13 May 2026, a completed notice following on 16 June 2026, but the appeal was incomplete because it did not enclose a copy of the Decision Notices — the fixed penalty notice and escalating penalty notice — that it wished to challenge. Directions and an email of 13 May 2026 required the company to supply a copy of the Decision Notice giving a right of appeal to the Tribunal within 28 days. Further directions of 16 June 2026 required the notices, together with a completed Pensions – Right to Appeal form, by 29 June 2026. In response the company applied for the appeal to be admitted out of time and sent an Unpaid Contributions Notice, a penalty reminder for unpaid penalties and correspondence concerning legal proceedings for unpaid penalties, none of which was a notice carrying a right of appeal. On 27 July 2026 Judge Arnell directed the company to provide, by 5 August 2026, each penalty notice and the associated review material, warning that non-compliance could lead to strike-out. The company wrote on 3 August 2026 enclosing further correspondence but not the specified documents.