HMRC is aware of this issue and we are actively looking into it to ensure the right tax is paid. A placement for a period of one or a few shifts is clearly not consistent with a contract of employment but, rather, a supply of staff by the agency, liable to VAT in full.
NHS Trusts can either employ people and assume the responsibilities that go with that or use agency staff and incur VAT in full. That choice is for NHS managers but the VAT rules are clear.
More top news
Lawyers for Mohammed Emwazi's father have told ITV News there's no evidence his son is IS killer 'Jihadi John' as "his face is covered".
Another cold night on the cards with freezing, frosty and for some of us icy as the temperatures slip away in the next few hours.
A three-time Yarl's Wood detainee tells ITV News about her experience at the detention centre in Bedfordshire.