As General Practice now moves into the autumn with a combined Flu and Covid vaccination campaign the workload on GPs is as high as ever. However, amid the rush it’s important not to miss important changes and updates that affect general practice or to plan for forthcoming changes.
With this in mind this quarters newsletter will look at the in year changes to the 2021/22 GMS contract and provide a quick update on the response to the McCloud Judgement and Final Pay Controls. We then look forward to the impact of changes that are being proposed regarding the taxation of practices with year ends other than 31 March or 5 April. These are being brought in to simplify the introduction of Making Tax Digital, but may have a significant impact on the tax liability of partners in practices where the accounting year doesn’t currently align with the tax year.
This is followed by a quick round up of topical points to consider when reviewing or updating your partnership agreement. Finally we are please to include an article by Oliver Pool of VWV relating to the valuation of surgery premises on partnership changes.
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MHA Healthcare Newsletter Autumn 21
