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 – 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.