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Insights

Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.

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Samantha Nicholson

Samantha Nicholson

Business Advisory Director

24 February 2026

  • Medical & Healthcare
Making Tax Digital for Income Tax: what dental associates in Scotland need to know

Making Tax Digital for Income Tax (MTD for IT) represents one of the most significant changes to personal tax compliance in recent years. For dental associates in Scotland working in NHS, private, or mixed practices, the shift will change how business income and expenses are recorded and reported.

Glen Small

Glen Small

VAT Director and Head of Construction & Property

Connect on LinkedIn

15 January 2026

  • Medical & Healthcare
  • VAT & Duty
VAT refund opportunity: HMRC policy shift on locum doctor supplies

Following the decision in the VAT litigation of Isle of Wight NHS Trust, HMRC is now inviting businesses that have charged VAT on providing locum doctors in the last four years to apply for VAT reclaims.  The decision, opportunity, and suggested next steps are summarised in this blog from Glen Small.

28 May 2024

  • Medical & Healthcare
  • VAT & Duty
VAT for dental practices – which treatments are exempt and which aren’t?

A number of recent Tribunal cases has shone the spotlight on businesses who have been incorrectly treating supplies of cosmetic treatments as being VAT exempt.

Louise Peters

Louise Peters

Head of Medical & Business Advisory Partner

Connect on LinkedIn

22 March 2023

  • Medical & Healthcare
  • Budget
Pensions and the NHS

The Spring Budget 2023 announced some interesting changes on the pension front which are of particular relevance to some individuals in the NHS.

27 June 2021

  • Medical & Healthcare
  • Financial Planning
  • Wealth
Do you know what your NHS Pension is worth, and when you can take your benefits?

It is now more important than ever to keep up to date with your NHS pension. But how, and what do you need to be aware of? Follow these 5 simple steps to make this task less frustrating and easier to keep up to date with your NHS Benefits.

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