Medical Taxation, Doctors and Dentists

Course Content

The course will look at the two niches on a compare and contrast basis and will not be 1 ½ hours on Doctors followed by 1 ½ hours on Dentists.

A recap on the Health Professional & the NHS concentrating on changes - the changing relationship between the GP or the dentist and the NHS must be considered as this is the precursor for getting the tax right.

• The economy and the impact on contracts
• What structures can be awarded NHS contracts and 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 are we with incorporation and other structures with all the changes on goodwill and dividends?

Specific operational tax problems – IR35, intermediaries, VAT, mileage, personal expenses & HMRC

Surgeries – capital gains and capital allowances 

Stop press – the most recent developments in the sector!