GP Registrar Training Day

28th Mar 2019

I was delighted to be recently asked once again, to join with Accountants Lovewell Blake in conducting a seminar with a group of GP Registrars at one of their training days at the Norfolk & Norwich University Hospital.

GP practices continue to find it a real challenge to recruit new partners, so a day having access to experts who can talk about the financial and legal intricacies that they will shortly face, is hugely beneficial to the new GP’s.

GP registrars are the future of private practice, but this is in itself an ever moving and changing thing. From talking to them it is clear that they are nervous of undertaking partnership liabilities and in particular liability for the practice premises, as they are uncertain as to what the future holds.

Because I deal with so many GP practices I am able to understand and hopefully help with their concerns, not only by giving examples of the issues that can arise, but by also explaining the benefits of having an up to date current partnership agreement which in the long run is very good value for money.

I am constantly reviewing my precedent to ensure the draft will be relevant. I am able to do this because of having the in depth knowledge that I have accumulated over the last 20 years of looking after GP practices.

Because I deal with GP surgery ownership issues, I am up to date with the current thinking on leases for GP surgeries and what rent etc NHS England will reimburse. I am therefore able to advise how GP’S can best protect themselves from being the “last man standing” in a partnership.

It was good therefore, to be able to talk through these issues with the next generation of potential GP partners to explain the current position and hopefully help them to understand how they can best protect themselves.

In all it was a very well received talk, a very good turn out and for which we received very positive feedback.

Rogers & Norton have built a strong reputation as acknowledged experts in relation to dealing with medical practices, should you need any advice or support you can contact:

Richard Etheridge on 01603 675634 or email richard.etheridge@rogers-norton.co.uk.

The Probate Process

26th Mar 2019

After someone dies, it is necessary to decide whether a Grant of Administration will be required. It is first important to see whether the person who has died held a valid Will.

If a Will is held then a Grant of Probate may be required to deal with their affairs, this allows the specified executor legal authority to deal with banks and other organisations, as well as sell or transfer property on behalf of the deceased.

Probate is not always required in every case, it will depend upon the size of the Estate that has been left and where the assets are held.

If Probate is required for the Estate, then you will need to decide whether to instruct a Probate Solicitor, or whether you can complete the Probate process yourself.

If the deceased left a Will then an Executor should be named, they will then be responsible for administering the Estate. If no Will has been made then the rules of intestacy will determine who should take on the role of the Administrator.

Probate usually involves a significant amount of legal, administrative and tax work, which can be complicated and time consuming. If you decide to carry out this work yourself, it’s important to note that you could be held financially and legally liable for any mistakes that you make, even if these are genuine errors.

If you’re not confident in carrying out the work required, then you should instruct an experienced and knowledgeable Solicitor to take on the responsibility of the Probate work for you.

Many people find it hard to grasp the legal process whilst dealing with the emotional turmoil of losing a loved one. A Probate Solicitor is completely independent and has no emotional ties, they are also knowledgeable in dealing with a wide variety of complex cases.

It will also benefit you to enlist the services of a Probate Solicitor if the case has issues that may turn out to be problematic, for example:

• The validity of the will is being disputed and/or dependents were left out of the will (and are likely to query this)
• The deceased died without a will
• The estate is vast and/or there are complex details, such as trust funds
• The estate is bankrupt
• The estate involves foreign property/assets or the deceased resided outside of the UK
• The estate is still receiving a regular income
• The value of the estate is on the boundary of the Inheritance Tax threshold

The Rogers & Norton Wills and Probate team have a wide breadth of knowledge in dealing with all types of estates from the large and complex to simple and well planned.

If you have any queries or issues concerning anything that we have discussed, then do not hesitate to contact us to discuss the matter. The Wills and Probate team are able to see you for an initial meeting for half an hour for £75 inclusive of VAT to aid your understanding of the process and to see whether you can benefit from any further assistance.

Clearance Routes & Authorities

All goods that are imported into the UK need to clear customs before they're allowed to enter, the most important part of that process relates to the National Clearance Hub (NCH).

The NCH is the only site/service that controls the movement and processing of international goods into and around the UK.

The service is available 24 hours a day, 365 days a year and processes around 360,000 import and export declarations each year. If any entries need to be altered and amended, the NCH also takes responsibility for this – although that service is only open from 9am to 4.30pm.

The NCH has a wide variety of duties and responsibilities that include the customs clearance route system. When the NCH processes goods, they will allocate them a route – this decides how they’ll be cleared through customs and what checks will need to be performed.

Customs Clearance Route 0 means that they’re waiting on another government system’s response before they allocate a route

Customs Clearance Route 1 is the most common route; it is a full document check that requires all of your original documentation to be examined in detail. This can take up to 12 working hours to clear

Customs Clearance Route 2 consists of a physical examination of your goods as well as your documents, your original paperwork is still required. Route 2 has no time limit; however, customs do try to keep examinations brief

Customs Clearance Route 6 allows goods to be instantly cleared without any paperwork needing to be presented.

The majority of goods normally fall into category 1 or 2, so the need to have documents accurately prepared is crucial.

Declaration of Conformity

All products which are required to carry a CE mark also need a Declaration of Conformity. This is the responsibility of the manufacturer to produce and sign but it has a specific format depending on the product type, must accompany the product over the border and must be able to be supported by other documents. Get advice prior to producing this to the border authorities.

Depending on the type of product you’re importing, the authority examining it may be different.

While most products will be tested by Trading Standards, some may be controlled by Port Health.

Port Health is the dedicated body for preventing diseases from entering the UK. Due to the nature of their specific field, Port Health mainly focus on food and plastic food-related products that touch food.

It is common for people to be caught out by innocuous items such as food containers, plates and plastic cutlery, but as these touch food products Port Health requires more information than you’d need on a typical import

If you are importing goods that Port Health may be involved with then it is important to have all the necessary test certificates and certificates of origin.

The litigation team have a wide experience and understanding of the systems and processes controlling the worldwide importation of goods into the UK, including from China. We are well versed in dealing with Border Force in relation to the detention, stoppage and seizure of goods at all major points of entry, including Felixstowe; London Gateway; Heathrow; Gatwick and Stansted.

If you need advice and guidance with the systems we have discussed, or in dealing with HM Revenue & Customs (HMRC) Animal & Plant Health Agency (APHA) and Medical Regulatory Health Authority (MRHA) then contact us immediately for a rapid and decisive response.

Changes to Members Voluntary Liquidations

HMRC are making some changes to Members Voluntary Liquidations (MVL’s) from the 6th April 2019, we have received a report that outlines what they are and what impact they will have.

Until recently, most people with shares in a trading company could be confident of qualifying for entrepreneurs’ relief when they came to sell those shares. Their shareholder status meant that they would only have to pay capital gains tax at 10% instead of the higher rate of 20% and qualifying for this tax relief was quite simple. To be eligible, all you had to do was satisfy each of the following conditions for at least a full year up to the date of selling your shares:

• The company had to be a trading company, which simply put means it must be carrying on a trade rather than operating as an investment business.
• The shareholder had to be an officer or an employee of the company for the same period. Once again this was usually straightforward and indeed in most of the cases I’ve looked at the individuals concerned were directors of the company.
• The family had to be the shareholder’s “personal company” which broadly meant that the shareholder had to hold at least 5% of the shares of the company and those shares had to give that person at least 5% of the company’s voting power.

The process has always been relatively simple, but the Chancellor has suddenly moved the goalposts by announcing two major changes to entrepreneurs’ relief in his Autumn Budget speech.

With immediate effect of his announcement, the definition of a “personal company” became more onerous with shareholders now also having to have the rights to 5% or more of the dividends and 5% or more of the proceeds if the company were wound up.

What the Chancellor had effectively done was introduce a new test relating to the level of economic interest the individual has in the company.

As a direct result of these changes, some people instantly lost their right to entrepreneurs’ relief, in some cases because they held 5% or more of the shares and votes of the company but did not have rights to 5% or more of the dividends that would be paid. If this wasn’t bad enough, the Chancellor’s announcement appeared to deny entrepreneurs’ relief to shareholders with what are known as “alphabet shares”. ”Called “A shares”, “B shares” and so on, alphabet shares are designed so that a different rate of dividend could be voted on for each class of share.

Under the new rule however, even if two individuals between them held all the shares of a company, if they were alphabet shares, it is arguable that neither person had a right to any dividends until dividends were declared in respect of their class of share. This meant that neither of the two shareholders would be entitled to 5% of the dividends! My personal view was that this was not a problem, but the new test clearly made matters very uncertain. Even HMRC were not sure of the correct analysis!

Fortunately, following pressure from various sources, the Government amended this rule to provide an alternative test of whether the shareholder would receive at least 5% of the proceeds if the shares were sold. In most cases involving alphabet shares, this revised test should allow the shareholders to claim entrepreneurs’ relief, even if they are not entitled to 5% of dividends or the proceeds of a winding up.

The other change to entrepreneurs’ relief has extended the qualifying period from one year to two years, although this only comes into effect for disposals on or after 6 April 2019. So, if, for example, you hold qualifying shares which you acquired in November 2017, if you sell them between December 2018 and the end of March 2019 you will be eligible for entrepreneurs’ relief based on having held the shares for over a year. But, if the sale is delayed until after 5 April, the new two-year qualifying period applies and you will need to defer your disposal until, say, December 2019.

If you are affected by these changes or would like more advice and information on entrepreneurs’ relief, we have a skilled and knowledgeable commercial team who are available to discuss your issue.

Norfolk Domestic Abuse Project

Norfolk Community Law Service recently undertook a research project regarding the availability of legal aid for domestic abuse victims in Norfolk. The results made concerning reading, with 83% of those surveyed believing the means testing limit was at the very least unfair, meaning access to legal representation across Norfolk was denied to many.

There has also been a 54% reduction in law firms providing legal aid for domestic abuse victims, meaning a large number of solicitors are actually turning people away.

Organisations such as NCLS and local charity Leeway, offer support and advice to domestic abuse victims in Norfolk free of charge. As an accredited specialist in domestic abuse, I am able to help by volunteering at NCLS, they in turn work closely with Leeway.

Domestic abuse goes beyond violent behaviour and physical abuse. It also includes any type of sexual, psychological and financial abuse and is about a range of coercive and controlling behaviours.

Domestic abuse can happen in any relationship – regardless of age, race, gender, sexual orientation, religion or social class or income.

Rogers & Norton offers the chance to discuss any issues and to get advice from a solicitor for a fixed fee of £75.00, giving people the chance to access some support.

Anyone who then instructs us to obtain an injunction will receive preferential treatment in relation to any fees that we charge in the future, so that they can get help with divorce, financial matters and disputes involving children.
If you are the victim of domestic abuse we can assist you with both practical and legal advice to protect yourself. You may need to obtain a Non-molestation order to prevent such abuse or an Occupation Order to remove your partner from the property in which you live. We can advise on and make these applications on your behalf.

2019 Admiral Walk

Rogers & Norton are delighted to be helping to sponsor the first annual Admiral walk in Norfolk on Sunday 28th April 2019. The six mile walk, in aid of Dementia within Norfolk, is being held at the beautiful Kimberly Hall. There is also a shorter walk, for little people and the elderly who wish to take part, around the stunning lake of the estate and will finish back at the fabulous Hall.

If walking is not for you, you can take part in the Admiral Cycle Event on the day of the walk. You can join either the 36 or 60 mile ride.

The event is specifically aimed at raising money to pay for more specialist Admiral Dementia nurses in Norfolk. The service currently has 7 nurses working across North Norfolk, South Norfolk and Norwich areas with funding only agreed until November 2019.

Without Admiral Nursing support those affected would have to use the UK health care system, through the NHS. With the current burden faced both by government funding and staffing this care would be unlikely to rival the specialist service Admiral Nursing provides.

In Norfolk as a whole, there are an estimated 16,400 people who have dementia (either diagnosed or undiagnosed).

The Government has stated that by 2020 it wants to see an increase in the numbers of people with dementia being able to live at home. In order for this to be possible, provision of innovative and high-quality dementia care services and support in the community is vital.

Caring for someone living with dementia is both challenging and difficult. In England, there are around 540,000 carers of people with dementia. For people living with dementia and their families to live well, they need the support and guidance which the Admiral Nurses offer.

We have also taken the decision to contribute all the funds raised at our annual foot golf event on the 14^th June 2019 at Eaton Park towards the very worthy cause.

To find out more about the walk you can visit www.admiralwalk.co.uk.