SR and KS Kotecha (T/A Hewlett Stores) v The Pensions Regulator: FTTGRC 19 Sep 2016 Citations: [2016] UKFTT PEN – 2016 – 0019 Links: Bailii Statutes: Pensions Act 2008 Jurisdiction: England and Wales Employment Updated: 18 August 2022; Ref: scu.644245