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PCNs: Current hot topic tax issues

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Sally Sidaway, Medical Director RSM Tax and Accounting, examines the key points around tax issues relating to Primary Care Networks (PCNs) and offers answers to some frequently asked questions.

The end of taper

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What is the future of taper?

Tax: End of year action plan for healthcare businesses

The 2016/17 tax year seems to have been more challenging than previous tax years. However, with all tax returns and superannuation certificates completed and submitted, it’s time to start thinking about the year ahead.

Entrepreneurs’ relief on disposal of a surgery

Entrepreneurs’ relief is designed to give relief for capital gains tax on the disposal of interests in businesses and this relief may be extended to assets used in those businesses. This article examines the difficulty in obtaining relief for the disposal of a business asset, such as the surgery building, while the business is ongoing.

Is SDLT a hidden GP retirement tax?

SDLT is a tax on transfers of land ownership that many GPs approaching retirement may not realise applies to them. Nils Christiansen, Managing Partner at DR Solicitors, outlines how it works and the key points to be aware of.

Acting for salaried gps

Acting for salaried GPs should be relatively straightforward, after all, their tax and superannuation is deducted at source. Unfortunately though, that isn’t always the case.

Tax and the surgery premises

One of the main issues to be considered before agreeing the sale of the surgery premises should be “what is the potential tax liability?”. This question will arise when selling at retirement or moving to new “fit for purpose” premises.

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