Acting for Healthcare Providers

The course will look at the two niche areas of Doctors and Dentists on a compare and contrast basis but will not be a 50:50 split. It will include a recap on 'the Health Professional and the NHS', given that before the tax is dealt with, the changing relationship between the GP or the dentist and the NHS must be considered. Indeed, as the sector is under immense pressure, it is possible that the Government will bring forward new NHS contracts - these would clearly be analysed.

The course will cover what is topical, including:

• The economy and the impact on contracts
• Those structures which can be awarded NHS contracts and those which cannot
• Successions and sales - the rules
• Goodwill implications arising from this
• Superannuation and pensions - including the interaction between superannuation and taxation
• Partnership deeds - the main specialist financial clauses
• Associates/performers/salaried positions
• Where we are with incorporation and other structures
• Specific operational tax problems - IR35, intermediaries, VAT, mileage, personal expenses and HMRC
• Surgeries - capital gains and capital allowances
• Stop press - the most recent developments in the sector!