I'll do over then.
This entire discussion began in response to the statement that a school can completely ignore a report and does not even have to respond to it.
Ignoring and non response would clearly be counter to the SEN Code of Practice, the 2010 Equality Act and the 2014 SEND Act, because it would mean that the school fails to show any form of reasonable response or reasonable adjustment.
For the sake of clarity. Response does not mean they have to implement any recommendations, but if LEA/Ofsted/Ombudsman or a legal challenge was brought against the school and they had nothing to demonstrate compliance, then they would lose for the reasons stated above.
If the school can demonstrate compliance, that they are meeting all reasonable needs, and that implementing the recommendations would be an unreasonable adjustment then this is absolutely fine. However, they should (to some extent) then support the parent in making representations to the LA, or at least inform them of what they can do themselves. Again, doing none of this could be interpreted as discriminatory under the above acts and guidance, and if they did this as well as make no response to a report, then it would almost certainly be considered discriminatory.
Legislation has moved on a lot since the 90s, and in the last 3 years it has accelerated considerably in this area. People with specific learning difficulties are a protected group under the equality act. Therefore, all public bodies must demonstrate that they have made reasonable adjustments and that they are compliant with the Acts. They are legally required to demonstrate this compliance in any and all inspections.
If they ignore a report completely, with no response, then they are not demonstrating any compliance.
If they acknowledge the report, but state that they do not intend to implement the recommendations because they believe that the students needs are being met, then this is fine. At least now a dialogue is taking place (required under 2014 SEND), and it also allows the parent to respond appropriately.
If a student required the use of a wheelchair, the law requires all public bodies to make themselves accessible. Legally, a person with a specific learning disability is classified in the same way. This means that the school must make all reasonable adjustments, which requires that they give reasons for not making adjustments if challenged.
No one in this thread, including you, has disputed any of the above. What the law is, and how certain schools behave, may well be different things. As I said earlier, part of the problem is that some schools are poorly trained in SEN, some leadership is often poor, and parents more often than not depend on schools to know what they can/can't do. So if a school misinforms, and a parent does not have any other resource for knowledge, poor practice will prevail.