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Nick Ledingham

Employment status of Associates

There has been an outbreak of discussion again in recent weeks in regard to the employment status of dental associates. This is nothing new and indeed there have been many instances where this subject has been debated stretching back over the last fifteen years or so.

NASDAL Chairman Nick Ledingham said, “it does seem that HMRC remain content that as long as dentists follow the rules and use a BDA approved contract, the vast majority of Associates continue to be regarded as self-employed.”

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Press releases

  Title Date
  NASDAL Practice Goodwill Survey - corporate competition? July 2018
  Financial Solvency - tests fundamentally flawed June 2018
  NASDAL Goodwill Survey - valuations drop back April 2018
  NASDAL Annual Benchmarking Statistics - Mixed Up? March 2018
  Practice Goodwill Survey - NHS practice values remain high January 2018
  Husband and Wife Dental Team Examine New Horizons After Successful Practice Sale December 2017
  "Safety First" for Chancellor Hammond November 2017
  Interest Rate Rise - will dentistry notice? November 2017
  Practice Goodwill values - a geographic split? October 2017
  Concern over increased costs for dentists October 2017
  Practice Goodwill values - the top of the market? July 2017
  Making Tax Digital - delayed until 2020 July 2017
  Making Tax Digital - headache cured? April 2017
  Practice Goodwill values - uncertainty on the horizon? April 2017
  Practice Goodwill values - uncertainty creeps in April 2017
  NASDAL Benchmarking Statistics - the demise of the single-handed practitioner? April 2017
  Spring Budget 2017: the key announcements for dentists March 2017
  Practice Goodwill values grow unabated - even with corporate withdrawal January 2017
  Making Tax Digital - 'severe headache' for dentists January 2017
  Autumn Statement - £122 billion - the cost of Brexit? December 2016
  NHS Dental Prototypes: Positive but 'teething issues' November 2016
  Brexit Bounce - Practice sales benefit October 2016
  Cost of compliance rockets - 1086% hike in just 10 years September 2016
  BREXIT: What could it mean for YOU? July 2016
  Practice Valuations on the rise again July 2016
  Sale of Orthodontic Practices - Good News? May 2016
  NHS earnings - "flatlining" May 2016
  Mixed and NHS Practice values continue to soar April 2016
  NASDAL Benchmarking Statistics - Private practice profits leave NHS behind March 2016
  Budget Reaction - Chancellor sugars the pill March 2016
  The value of specialists - NASDAL profile March 2016
  Chancellor still after pensions March 2016
  Chancellor will attack pensions February 2016
  NHS Practice values surge ahead January 2016
  Osborne creating a 'corporates' charter' December 2015
  Autumn Statement - Property bears the brunt November 2015
  Launch of Scottish NASDAL section November 2015
  New agreement will make practice sales 'more straightforward' October 2015
  Practice Sales 'stable' in NASDAL Goodwill survey October 2015
  Concern that dentists are unaware of massive changes September 2015
  NASDAL's guide to the budget in 2015 August 2015
  Cyber criminals and dentistry July 2015
  The route to incorporation is still open June 2015
  Demand and not profitability dominates dental practice values June 2015
  United Kingdom? Not for dentists May 2015
  New rules allow new parents to spread out their leave April 2015
  Private dental practice values edge upwards in NASDAL goodwill survey April 2015
  NASDAL welcomes new exit route for dentists March 2015
  Profits of the average private practice just outstrip NHS practice according to NASDAL survey March 2015
  Budget is (mostly) good news for dentists says NASDAL March 2015
  When good news is bad for associates January 2015
  Mixed practices have most allure January 2015
  Management madness at CQC December 2014
  Autumn statement brings frustration for dentists with incorporation plans December 2014
  Policy on NHS incorporation still unfair and ambiguous despite important victory by Northampton dentists November 2014
  Expense-sharers and the CQC November 2014
  Changes to NIC alert from NASDAL's Bob Cummings October 2014
  UK dental practice market 'very strong' October 2014
  Andrew Lockhart-Mirams elected NASDAL Lawyers' Group chairman September 2014
  845% increase in cost of compliance is "staggering" July 2014
  Private buyers and small groups gain ground over large corporates in practice sales June 2014
  Don't throw a spanner in the works May 2014
  When goodwill goes bad April 2014
  Goodwill Survey April 2014
  Budget 2014 March 2014
  NASDAL benchmarking stats show private practices in recovery March 2014
  Mary Berry rises to the challenge March 2014
  Success for dentists who challenged UDA allocations February 2014
  Young dentists demonstrate confidence in their futures January 2014
  The 'magic' ingredient essential for sales of incorporated dental practices January 2014
  The Autumn Statement: the devil is in the detail December 2013
  Pension penalty trap: don't be an unwitting victim November 2013
  Child benefit payback warning October 2013
  July 2013 Goodwill Survey August 2013
  CQC hurdle at the point of sale warning August 2013
  Practice sales, pensions and pragmatism July 2013
  Singing from the same songsheet July 2013
  Dental practice sales market strong - but chaotic July 2013
  There may be repercussions if ARRs are not correct, warns NASDAL June 2013
  Rising costs a factor for dental practices in the latest benchmarking stats April 2013
  Expansion of dental teams made easier by 2013 Budget March 2013
  Why it's a good idea to check your NHS pension March 2013
  Bigger practices with NHS contracts still command higher values March 2013
  Heavy penalties for dentists who breach tooth-whitening regulations February 2013
  Snowed in or snowed under - advice for employers January 2013
  New guidance ends associate pensions confusion? January 2013
  New pension clarity for NHS training practices January 2013
  Decision time is nigh for Child Benefit opt-out January 2013
  Dip in values in latest NASDAL survey on goodwill December 2012
  NHS pensions are a tax target for the Chancellor December 2012
  Christmas is coming, hide the mistletoe December 2012
  Illegal and legal dental partnerships November 2012
  Act now on a fixtures review to avoid repenting later November 2012
  PAYE: online or off limits September 2012
  Sellers market prevails in dental world September 2012
  Latest goodwill survey August 2012
  NASDAL statement on tax avoidance June 2012
  The Queen's Diamond Jubilee - do you know the drill? April 2012
  Profits down, costs up in NASDAL stats for 2010-2011 March 2012
  Incorporation guidance from NASDAL February 2012
  Be wary, advises NASDAL January 2012
  Dental practices committed to NHS hold value December 2011
  NASDAL lawyers create standard contract November 2011
  The Pension Rights of NHS Principals in Limited Companies October 2011
  Pensions deadline for associates with limited companies October 2011
  Associates lose out in pension confusion September 2011
  Andrew Lockhart-Mirams on BDA Roll of Distinction September 2011
  Softening in goodwill values September 2011
  NASDA + Lawyers = NASDAL August 2011
  Superannuation certificates could be positively dangerous July 2011
  Dental practice goodwill on the up in last quarter June 2011
  CQC regulations cause the law to be broken April 2011
  No more 'Get out of Jail Free' card April 2011
  Associate Limited Companies March 2011
  Dental profits reduced or static in 2009/10 March 2011
  NHS practices holding their value in NASDA goodwill survey December 2010
  Superannuation: the crown jewels of the NHS December 2010
  Good dress sense keeps tax bills down! November 2010
  NASDA goodwill survey reflects rising dental practice values October 2010
  Dental practice market buoyant but chaotic September 2010
  Dental practice sale completion in record time August 2010
  NASDA secretary becomes tax specialist July 2010
  NASDA warns dentists to braces themselves for tax increases June 2010
  Don't let a short practice lease be a barrier to a sale May 2010
  Private practice suffers in 08/09 March 2010