Should your business convert into a limited liability partnership?
Many professional partnerships may benefit from converting into a limited liability partnership (LLP) which can give the protection of limited liability but retain the tax transparency of a...
View ArticleHigh Court rules that teeth whitening can only be performed by dental...
In the recent case of General Dental Council v Jamous, the High Court has allowed an appeal and held that tooth-whitening is a treatment “usually” performed by dentists and therefore constituted the...
View Article‘Painful’ lesson for dental practice over its operation of PAYE
A dental practice, Portslade Dental Care, had subcontracted their payroll operations to a payroll agent, but failed to pass on relevant PAYE coding notices to the agent. This resulted in an...
View ArticleDentists will have to decide whether non-UK residents should be charged for...
A recently-published government consultation paper (click here) has confirmed that dentists will be expected to check whether foreign patients should be charged for treatment. The consultation paper...
View ArticleDental companies and directors’ duties: no breach of duty when acquiescence...
In Sharma v Sharma & Anor [2013] EWCA Civ 1287, the Court of Appeal has considered whether a sole director of a large family dental company had breached her statutory and fiduciary duties by...
View ArticleHigh Court rules that dentist was not entitled to public law remedies in...
In Krebs v NHS Commissioning Board [2013] EWHC 3474 (Admin), the High Court has dismissed a claim from a dentist following the termination of his contract by the NHS Commissioning Board (NHSCB). The...
View ArticleCourt rules that dental plan provided VAT-exempt services to patients
In DPAS Limited v HMRC [2013] UKFTT 676, the First-tier Tribunal (Tax) has ruled that the restructuring of contracts to avoid VAT was not abusive. DPAS provides dental treatment plans which enable...
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