Acting for medical practitioners

Article by Stephen Burrell, managing director, Burrell's Accountancy Limited. This article appeared in the October 2006 issue of Tax Adviser. General practitioners entered into a new contract with the National Health Service with effect from 1 April 2004. From this date practices have received a 'global sum', as opposed to amounts for individual items. In addition there was a fundamental change in the basis to the calculation and payments of superannuation contributions.

October 2006 by Stephen Burrell
Technical Department
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