TC09640 - [2025] UKFTT 01114 (TC)

The parties did not appear to dispute that the Appellant employs the services of Locums in its operation of hospitals and other healthcare facilities providing medical care. The question for us is to determine the basis on which it does so and to apply the provisions of Item 5 as we have interpreted them to the facts as we find them. In the absence of any admitted witness evidence our fact finding is limited to establishing what the documents prove on the balance of probabilities.

We were provided with a “clip” of documents and associated schedule from which we are invited to determine the facts of these identified supplies.