TC09640 - [2025] UKFTT 01114 (TC)

The second pack of documents concerned what the Appellant claimed were supplies made off framework made by Resuscitate Medical Services Limited (RMSL) of Dr SDR for the period 13/03/2020 to 17/04/2020.

We were provided with the “SoEPS Terms and Conditions for the Provisions of Temporary Agency Workers” (RMSL Contract). The document provides that it was to take effect from “Monday 14^th December” [but no specified year] between the Appellant and RMSL concerning medical locums. It was not signed or dated by either party to it.

Schedule 6 sets out the contracting parties’ respective obligations pursuant to which RMSL accepted responsibility for payment of wages and associated employment taxation. Pursuant to that schedule the worker obligations are specified in a job description and person specification. As regards Dr SDR that was for a speciality doctor in emergency medicine.

Dr SDR was provided by RMSL to fill that role as noted on purchase order number 282109139 dated 3 April 2020, for work undertaken in the period 13/03/2020 to 17/04/2020 to the value cap of £34,000.

A VAT invoice number 1509 was raised by RMSL on 17 April 2020 for 46 hours work (as recorded on an accompanying timesheet signed by Dr SDR) undertaken by Dr SDR from 14 – 17 April 2020 in respect of purchase order 282109139 totalling £4,758.24, VAT of £951.65 totalling £5,709.89.

A screen shot was provided showing a payment from a specified bank account of the sum of £5,709.89 in respect of PO number 282109139, cheque run name RIFBACS1406201 made on 14 May 2020.

As for Dr BK, we were provided with a copy of Dr SDR’s registration as licenced to practice by the GMC. They are neither on the GP register nor one of the specialist registers.