The client The client, a GP partnership in south-east England, holds two practice contracts. Two partners and 9.5 FTE salaried GPs provide services for around 24,000 patients, with weighted list sizes of around 18,000 and 3,000 representing a young, affluent patient demographic. In 2017 the partnership had merged with another practice, and a third contract had been absorbed into the larger of...

The client A fast-growing GP practice in South Yorkshire had more and more patients coming through the doors and the partners decided to extend one of their two surgery sites. The work was financed through a combination of cash in the partnership and a large overdraft facility. The dilemma One of the doctors, previously a salaried GP at the practice, agreed to join the partnership. The other p...

The client A new partner at a long-established GP practice in Kent was at risk of a £4,000 claw-back relating to the government’s tax-free childcare scheme. The dilemma The tax-free childcare scheme was introduced in April 2017 to help working parents fund childcare costs. Earnings for the year must remain below a threshold of £100,000 and are assessed against adjusted net income. For a GP...