TC09640 - [2025] UKFTT 01114 (TC)

The first pack of documents concerns what the Appellant contends is the “on-framework” provision of Dr BK by Holt Doctors Limited (HDL)who worked as a consultant psychiatrist providing covid cover for the period 28/06/2021 to 01/07/2021.

The first document in this pack was a copy of a document headed “Appendix A (Master Vendor) Call-off Terms and Conditions for the Provision of Services” (MVA).It was signed by both HDL and the Appellant; the latest signature being on 20 February 2020 and with an effective commencement date of 20 February 2020. The recitals acknowledge that HealthTrust Europe (HTE)provides procurement services to the Appellant on a call off basis with a series of suppliers identified and introduced to the Appellant by HTE, including HDL. Under the MVA a contract is formed when the Appellant completes an order form and submits it to the supplier subject to the provisions of the schedules to the agreement. Schedule 1 (Key Provisions) specifies an initial period of 2 years’ (extendable by another 2) contract pursuant to the provisions of the Framework Agreement.

Clause 30 of Schedule 1 provides:

“[HDL] … Shall provide [the Appellant] with Temporary Workers who meet [the Appellant’s] professional standards, minimum qualifications and other requirements for the roles …”

Although not in the clip, a copy of Schedule 4 to an unsigned version of what appears to be the same form of MVA (and included on the Appellant’s list of documents and to which we therefore feel entitled to refer) defines Temporary Worker as an individual supplied by the supplier for hire on a temporary Assignment (defined as the supply of a temporary worker as part of the provision of the services). Temporary Workers are recognised as agency workers for the purposes of the Agency Worker Regulations 2010.

Pursuant to Clause 42 the Appellant is required to provide reasonable supervision, direction, and control of the Locums to ensure patient safety.

The high-level process for filling the Appellant’s need for Temporary Workers is set out in Schedule 1 and by reference to a “Specification” and the detailed terms of other schedules to the MVA.

The general terms and conditions to the MVA were specified in Schedule 2 by reference to a link. We were not provided with the relevant Schedule 2. The Appellant’s list of documents included a copy of Schedule 2 for a period prior to that covered by the sample agreement, and a copy of Schedule 2 for a subsequent period was embedded into one of the witness exhibits. The Appellant referred only to and relied upon clause 9.4 of Schedule 2, the VAT clause, which provided that the price agreed for the supplies under the contract was calculated exclusive of any VAT due. The Appellant relied on the copies of Schedule 2 for periods before and after the date of the supply of Dr BK and submitted that the doctor was supplied on a VAT exclusive basis.

The second document was a purchase order dated 11 December 2020, order number 2821181833 from HDL to the Appellant, in respect of “call off order to add additional line to the 2820958144 agency medics 2020/21” to the value of £3,200,000.

There was then an invoice number 190721 issued on 19 July 2021 in respect of Purchase Order number 2821181833 locum work 05 - 11/07/2021, value excluding VAT £73,035.02, VAT £14,607, total invoice value £87,642.02. The detail for the invoice was provided in a schedule which included a line in respect of Dr BK who worked 28/06/2021 to 01/07/2021 providing covid cover for 39½ hours as a consultant at a rate of £128.64 per hour. The purchase order number on the schedule does not match that provided on the invoice.

We were also provided with a screenshot showing invoice payment details. The payment details reference PO number 282118183, invoice number 190721, invoice date 19 July 2021, invoice amount £87,642.02 and evidence of a BACS payment cheque run name: RIFBACS 0908211 from an identified bank number in the sum of £87,642.02. The payment is shown as made on 9 August 2021.

The final document is evidence of Dr BK’s registration with the GMC as a doctor on the specialist register for general psychiatry.