Articles in "Healthcare"

The purpose of the Annual Allowance legislation is to measure pension growth above inflation, with any excess above the Annual Allowance (standard of £40,000, or lower if tapered), being taxed at your respective marginal rate of income tax.

In England and Wales, it is only possible for a maximum of four persons to be listed as the legal owners of land/property with the Land Registry. Where land/property is held by more than four persons, section 34(2) of the Law and Property Act 1925 provides that the land is to be held in trust for the benefit of all persons who have a beneficial entitlement to the land/property.

2022 will be an important year for members of the NHS Pension Scheme to complete a ‘health-check’ of their membership.

Dental practices are again this year required to complete a year-end reconciliation form. The form opened for completion on Compass on 6 May 2022. You will be able to find the form in the ‘COVID-19’ menu option.

NHS England and Improvement have issued an update on the delay to the implementation of general practice pay transparency.

The NHS Pension Scheme is designed to offer significant value in retirement to people who have chosen to dedicate part, or all, of their careers to serving the public through the NHS.

HM Revenue & Customs (HMRC) have recently announced a change to their policy and approach in respect of dentistry and self-employed status for associates.

The Supreme Court’s recent decision in Balhousie Holdings [Balhousie Holdings Ltd v HMRC [2021] UKSC 11] indicates that care home operators (and other entities such as charities and universities) may be able to use sell and lease back arrangements to finance the construction of new buildings without incurring a significant VAT penalty.