A tax avoidance promoter whose schemes were used by locum doctors and nurses faces a £900,000 penalty for failing to co-operate with HMRC.

IPS Progression Limited (IPS) paid its 1,593 scheme users largely with tax-free loans between April 2016 and April 2018. Some of the workers were locum doctors and nurses whose services were made available by recruitment agencies to hospitals and other healthcare providers.

HMRC brought t...