About Us

The Care Action Group is a trading style of Cowgills Whittle Limited, a company regulated by The Institute of Chartered Accountants in England and Wales. The company was formed with the sole purpose of pursing a Judicial Review action against HMRC on behalf of residential care operators.

The purpose is to recover all VAT incurred by residential care operators over several decades, with further redress to include interest. The sums involved are, therefore, very substantial, typically amounting to six figures for a single care home operator.



The Care Action Group Newsroom

Welcome to The Care Action Group Newsroom! The Newsroom is the focal point of the website where we will keep you up to date with the Judicial Review process as it unfolds.

After reading the update, Residential care operators are advised to watch the video below for a full and detailed background to The Care Action Group and the Judicial Review process – it should answer many questions you may have.

Further updates will be posted as and when they occur. All clients of The Care Action Group will receive an email alert immediately as the Newsroom is updated.

Latest Update – October 2025

Good news! JUDGE THOMAS SCOTT has been assigned to the case. he has immediately apologised for the delay and undertaken to expedite matters.

Update – June 2025

There is a backlog of cases within the Upper Tribunal Tax and Chancery Chamber, and so, we are using this interval to strategically and assertively strengthen our position and push matters forward.

To achieve this, we recently met in conference with our lead Counsel, Roderick Cordara KC, to finalise an additional and highly substantive submission to the UTTC. This latest document includes fresh analysis and critical intelligence that significantly reinforces our claims.

This new submission advocates that, in all the circumstances, a separate permission hearing should be dispensed with—potentially accelerating the entire process. Based on current expectations, we anticipate that the timetable for a full hearing could now fall toward the end of 2025.

The submission has been formally lodged, and both Counsel and our legal team believe it represents a powerful statement of the strength and depth of our case.

Background To The Case

If you are new to The Care Action Group, we encourage you to watch the video below. It offers a comprehensive overview of our mission, the Judicial Review process, and what you can expect. It should answer many of your initial questions.