An Evening with Thorntons and Johnston Carmichael

‘An evening discussion with Thorntons Law LLP and Johnston Carmichael, Chartered Accountants’

Featuring Michael Royden and Nicola Sargeant

at the Glenmoriston Townhouse Hotel 20 Ness Bank, Inverness, IV2 4SF on Thursday 27th April 2023  7.00pm ‐ 9.00pm

Join us to discuss the current market for dental practices in Scotland, and the legal process involved in selling and buying dental practices.

Our talk will also cover:

• Overview of tax matters arising on buying and selling a dental practice
• Digitising your business and benefits of moving to the cloud
• Basis period reform for tax year 2023/24—accounting date moving to 31 March/5 April
• Pensions Annual Allowance Tax Charge

Tea, Coffee, and Biscuits included, 2 hours verifiable CPD

To book your place, please email: cara@ident.co.uk - Numbers are limited, so please book early to avoid disappointment

The cost of this course is £20