Welcome to The Care Action Group Newsroom. Here, we will post regular updates about the judicial review process, as and when we have them. After reading our latest update, please watch our video update for a full overview of the Judicial Review process. Please ask any outstanding questions through the facility on this page!
Latest Update – July 2026
We now have a relisting hearing scheduled for 15 December 2026.
A significant advantage of this timetable is that it gives HMRC additional time to consider our full Skeleton Argument. The argument sets out HMRC’s crucial mistake and its departure from official policy, together with the wider implications of that position, including the denial of input tax recovery for the worthy community of qualifying residential care operators.
In light of these developments, we reiterate our view that qualifying residential care operators that are not already registered with the Group should consider joining now.
Update – May 2026
With only 3 days prior notice, the Upper Tax Chamber delayed the Hearing scheduled for the 13 May (see email below) which is incredibly frustrating for us all. Our instructing Solicitor is liaising with HMRC and the Upper Tribunal to agree on a date for the rescheduled Hearing, which will be posted here as soon as we have it.
Dear Sirs / Madams
With regret and the sincere apologies of the Tribunal. Due to unforeseen circumstances Judge Scott has had to withdraw from the Hearing next week and we do not have another qualified Judge available on the 13th.
We would hope to be able to relist as soon as possible and would ask the Parties to liaise and advise of any mutual dates as soon as possible.
Yours faithfully
Tribunal Clerk
Upper Tribunal (Tax and Chancery) | HMCTS | 5th Floor, Rolls Building, Fetter Lane | London | EC4A 1NL
Update – February 2026
The matter has now been listed for a Permission Hearing on 13th May 2026 before JUDGE THOMAS SCOTT. This is the first time we have had the opportunity to address Judge Scott directly and aligns perfectly with the final completion of our multiyear research.
We look forward to the Hearing with eager anticipation and are primed to demonstrate to the Court and HMRC the fundamental mistake made that has been so costly to the residential care sector.
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 – March 2025
Our Judicial Review application is held up in the Upper Tribunal Tax and Chancery Chamber (UTTC) in London. The delay is caused solely by a backlog of cases.
We recently met in conference with our lead Counsel Roderick Cordara KC to discuss the delay, with a view to formulating a strategy to turn the delay to our advantage. Accordingly, Roderick has prepared a submission to the UTTC which contains further and advanced information in support of our claims (information established and compiled since our lead claims were issued).
This new submission proposes that in all the circumstances a separate permission hearing should be dispensed with the result that the Court will direct the parties to a full hearing, thereby shortening the overall process. The timetable for a full hearing would likely be by the end of 2025.
The further submission has now been lodged, and both Counsel and ourselves are of the view that this Submission demonstrates to the Court (and HMRC) the robustness of our argument on HMRC’s misapplication of their Error Correction Policy.
We are now going to start the process of preparing individual claims for submission to HMRC. As a preliminary step in this process, we have requested all existing clients to sign a 64/8 authority form.
If you are an existing client and have not yet signed a 64-8 authority form, please contact us at your earliest convenience to arrange to do so.
If you are new to The Care Action Group, please 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.