By Robert Campbell Have you ever attended an NHS out-patient department and wondered why there are so many people waiting? Have you ever been seen on time? Well, to be fair, sometimes I have. As you know, it’s all very well telling GPs to keep to ten-minute appointments but no one plays by such ‘rules’,…

By Alan Moore Management theorists have for many years promoted the idea that all businesses need to be aware of the world in which they operate; they call this environmental monitoring. The days when Henry Ford could say that a buyer could have one of his cars in any colour so long as it was…

Written by Don “Some can gain all the experience needed after a few minutes of instruction whilst others will never gain it in a lifetime of toil…….” (I think I just made that one up, although I could equally have plagiarised it from somewhere, but I am old and curmudgeonly so don’t really give a…

Written by GP Surveyors Many GP practices are not aware of when a lease is required or how the presence or absence of a lease can impact upon NHS rental reimbursement. Where all the owners of the property are still practicing General Practitioners (GP) in occupation of the property, the GP Partners are owner occupiers…

Written by: Lentells Accountants It is becoming increasingly difficult for some GP practices to recruit new partners, due partly to the current national shortage.  In this article, we examine some of the financial detail to include in a contract offer to a new GP partner. The main requirement of the financial offer should be based…

Author: Lynda Cox The new reimbursement provisions, announced in February and effective (in England) from 1st April 2017, mean that practices can claim up to £1734.18 pw for the first 26 weeks of a GP’s sickness absence, falling to half in the second 26 weeks of absence. This doesn’t mean that practices can claim £1734 pw…

Written by: David Elliot, Tax Director. BW Medical Accountants Ltd. HMRC’s IR35 legislation is nothing new.  Its purpose is to ensure that individuals working in engagements which are deemed by HMRC as “disguised employments” are obligated to pay employment taxes over to HMRC.  However, in HMRC’s view, the IR35 rules haven’t strictly been adhered to and…