Over 90% of SEND tribunal decisions are made in favour of the parent and child. But where a child with SEND lives in residential care, and does not have a school place or Education, Health and Care plan that meets their needs, they may effectively have no right of appeal to a tribunal if they have no parental figure willing to pursue an appeal on their behalf. We are concerned by the potential conflict of interest inherent in a local authority’s simultaneous roles as a looked-after child’s corporate parent, and decision-maker for a SEND appeal on the child’s behalf. A local authority is clearly unlikely to appeal against itself at a SEND tribunal. Although the child’s Independent Reviewing Officer (IRO) has a vital role to play here, we have heard that IROs do not consistently ensure that the child’s special educational needs are effectively identified, assessed and met.