Mike Ashley, the pugnacious boss of discount retailer Sports Direct, has a lot on his plate. Fresh from his recent grilling by MPs, a contrite Ashley is under intense scrutiny for some of his sharper employment practices.

One issue that might be taking up more of Ashley’s time in the coming months is the tax affairs of staff who work for him courtesy of employment agencies.

Sports Direct is a big user of employment agency staff. The attractions are obvious; their numbers are far easier to regulate in line with peaks and troughs in the business.