The looming crisis in care for the elderly causes the watchdog the most acute concern. Millions in the “sandwich generation” face having to look after their parents while still caring for their children, it says. Launching the report, Trevor Phillips, the commission chairman, will say today that the “spirit of sacrifice” must not be abused if families are to survive. “For families like my own, care for our elderly is not just second nature, it’s a moral duty,” he will say.