Johnston Carmichael appoints new Head of Dental


Andrew Walker

Andrew Walker

Chief Executive


Top 10 UK accountancy firm, Johnston Carmichael, has welcomed a new Head of Dental as it seeks to grow its reach across Scotland and beyond.

Roy Hogg, who brings over 30 years’ dental finance experience to the role, will be based in the firm’s Stirling office, and is taking over the role from Roddy Anderson.

Roy owned his own accountancy firm specialising in providing dedicated financial advice to dental practice owners, before merging with a bigger firm in 2006.

He is additionally the Scottish Chairman of the National Association of Specialist Dental Accountants and Lawyers (NASDAL), an organisation dedicated to acting for and looking after the accounting, tax and legal affairs of dentists.

NASDAL publishes an annual benchmarking report reflecting the finances of dental practices and dentists for the most recent tax year. Tomorrow [Tuesday 6 June], the organisation will publish its first Scottish version of the report at an event being held at Johnston Carmichael’s Edinburgh premises.

Roy will be joined at the launch by key speakers and members of NASDAL, Linda Nelson, Director at Condies Health, and Michael Royden, Head of Corporate at Thorntons.

Reflecting on the current state of the dental industry, Roy said: “The dental sector has been in a stage of transition for a few years now. Over the last decade, there was a distinct trend of private buyers and dental groups entering the market, purchasing a range of independent practices and operating them with centralised finance, marketing and support services.

“However, we have seen a recent return towards the more traditional ownership structure, with dental associates looking to become practice owners once again, potentially purchasing their first practice, or extending their reach with a second.

“Buying a practice is extremely complex and requires a capital heavy investment, with most practices costing upwards of £1 million. NHS funding and legislation also changes frequently, and it can be difficult to keep up.

“Without the backing of a private buyer to run the business operations, it becomes essential that new practice owners have the right team behind them to ensure that they can succeed.

“I like to think of it as a wheel of support – with solicitors, accountants, banking advisers and other key stakeholders of the business being spokes on the wheel, joined together to provide trustworthy and accurate support, dedicated to practice specific needs.

“Our role, as trusted accountants and members of this wheel is to work with other key members of the practice’s support team, creating a seamless service that allows independent practice owners to thrive.”

Roy will further bolster the established experienced dental team of Roddy Anderson and Sam Nicholson along with Lee Hughes, Senior Manager in Johnston Carmichael’s Stirling office who also specialises in dental finances and is a NASDAL Accountant.

Together, they will build on the firm's established dental client base by providing the highest standard of specialist financial advice and seeking opportunities across the Border, where Johnston Carmichael continues to invest with the establishment of a Newcastle office.

Andrew Walker, CEO, Johnston Carmichael, said: “Roy is an exceptional figure in the dental sector, with decades of in-depth experience of dental finance. I can’t think of anyone better to lead and build our dentistry business on the back of Roddy and Sam’s efforts.”


Got a question?

Submit your question and one of our experts will get back to you shortly.