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Filtered By Category: Healthcare

Oct 20 2021

Possible changes for associate dentists

Categories: HealthcareTaxation

Many dentists in general practice work as associates, who pay a licence fee to a practice for use of the premises, equipment, materials and staff under an agreed contract with a practice. The British Dental Association (BDA) have a standard contract for this relationship and HMRC use this to operate a concession that automatically classifies them more

Jul 9 2021

Supporting our client, Shelley Booth

Categories: COVID-19Healthcare

At EQ, we have spent the past 16 months supporting our clients through turbulent times, but despite what has been going on, some of our clients have used this time to explore new opportunities to ensure their business not only survives, but flourishes through this pandemic. One of these clients is Shelley Booth, who successfully more

Jun 23 2021

Funeral directors – Getting the VAT right

Categories: HealthcareTaxation

Funeral directors make supplies which, for VAT purposes, are traditionally a combination of standard rated taxable supplies and exempt supplies. When a mixture of taxable and exempt supplies are made by a business, this gives rise to partial exemption calculations to determine how much VAT can be reclaimed on costs incurred in relation to the more

Jun 9 2021

Senior NHS dentists beware of the LTA freeze and McCloud judgement

Categories: Healthcare

In his recent budget, the Chancellor announced that Income Tax thresholds, Capital Gains Tax annual exemption and Inheritance Tax nil rates bands will all be frozen. One for any senior NHS dentists to watch out for is the freezing of the pension Lifetime Allowance (LTA). LTA normally increases each year with inflation but will now more

Apr 13 2021

Improving the outdoor spaces for children’s nurseries

Categories: Healthcare

There has been a large push towards outdoor learning over the last few years due to growing evidence that it offers unique opportunities to develop knowledge and skills to support those developed in an indoor classroom-like setting. Outdoor learning is a memorable experience for children and can provide an enriched environment for more active involvement more

Feb 8 2021

The Temporary Restrictions Fund for childcare providers

Categories: COVID-19Healthcare

There are many in Scotland’s childcare sector that continue to provide childcare to vulnerable children or those of key workers who are permitted to attend day care under the revised guidance throughout the pandemic. However, staying open under the new guidance could have a negative financial impact which is why the Scottish Government has made more

Jan 13 2021

Nurseries funding support for outdoor play and learning

Categories: COVID-19Healthcare

On 22 December 2020, the Scottish Government announced a new £1m Outdoor Clothing Fund, aimed at providers of funded early learning and childcare. Guidance advises nurseries and other Early Learning and Childcare (ELC) settings to maximise the time that children spend outdoors to reduce the risks of COVID-19 transmission. It is also known that outdoor more