It has been a turbulent year. PCTs and SHAa have been through challenging times. There have been some surprising changes in personnel in the NHS. Whatever the final dramatis personae of the new organisations, there is no doubt they will be leaner and meaner. Deficits have reared their ugly head in a major way, demonstrating that throwing money into an unreformed NHS does not work.

We have also witnessed an attempt to encourage belatedly a policy which should have driven the commissioning process for the past decade - PBC. There is a feeling that PBC has run out of steam, but PBC has one final chance as the new PCTs come online - if it is exploited as the liberating, innovative system it should be, it could still be a success. If used as an instrument of control, it will fail. PBC is ailing - how can it be otherwise, without budgets and meaningful data? Solutions must be sought to ensure PBC achieves its potential for the benefit of primary care and patients.  Entrepreneurs in primary care delivery must be supported. We need the entrepreneurs to be re-invigorated, at the same as we encourage them to develop alliances with the emerging independent sector in primary care. That way lays strength and safety and a force to challenge PCTs, when necessary.

For the first time, primary care can address the issue of health inequalities across the country through access to high quality providers, both traditional practices and/ or the independent sector, whose work should start to address some of the major gaps we have seen in the delivery of primary care in inner cities. All work within the NHS, and the prospect of being able to deliver excellent services consistently across England should be welcomed.

Dr Rhidian Morris, NAPC

Act Now to Beat the Capital Gains Tax Rise - Despite recent announced changes, the Chancellor's controversial plan to scrap capital gains tax taper relief with effect from 6th April 2008 appears to still apply to the sale of GP Surgery premises.

As such, from 6th April, many GPs will be significantly worse off when they come to sell their premises (or share there-in), seriously undermining future financial and retirement plans .

The current taper relief means that sales of business assets which have been owned for more than two years are taxed at 10%. The new arrangements would see the introduction of a flat rate of 18% regardless of how long an asset had been owned.

GPI (NAPC Services' premises partner) has extensive funds available to enter into immediate arrangements to purchase existing surgery premises with the consecutive grant of a flexible lease back to the Practice.  This can enable GPs to benefit from the current full 10% taper relief usually available in respect of Practice premises that have been owned as business assets for two years or more before the coming April deadline.

For further information on how to optimise the benefit of any capital gain made to date on your premises, before April's increase, please contact GPI at This e-mail address is being protected from spambots. You need JavaScript enabled to view it  or call Ian McArdle or Stephen Laker on 02078819700.