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Acting for medical practitioners

Category Technical Articles
AuthorTechnical Department
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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