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The VAT penalties regime has had substantial changes with effect from 01 January 2023 and it is important for community pharmacy business owners to take note as this is a crucial cash inflow for most. Below we explore the changes that will impact all VAT registered community pharmacy businesses. Old regime Prior to 01 January 2023, VAT registered businesses that failed to file their VAT returns or pay any VAT liabilities would be subject to the default surcharge regime. There would be no surcharge for NIL or repayment VAT returns which would apply to most community pharmacy businesses. New regime For VAT periods starting on or after 01 January 2023, the default surcharge will be replaced by a new VAT penalties and interest regime if you submit your VAT returns late or pay your VAT liability late. If you pay your VAT monthly or quarterly, the deadline for filing your VAT return and paying any VAT liabilities is one calendar month and 7 days after the end of the respective period. For example, if you are filing the VAT return for the month or quarter ended 30 June 2022, the deadline for filing will be 07 August 2022. The liability must also be paid and cleared by that date.

Duncan Rudkin, the CEO of the General Pharmaceutical Council (GPhc) has highlighted the importance of strengthening pharmacy governance to provide clarity around how pharmacies are organised and managed. This will ensure that patients and the public continue to receive safe and effective pharmacy care, he said while speaking at the annual Sigma Conference in London on Sunday (5 November). According to him, there could be rules that outlined the essential roles and responsibilities of responsible pharmacists, and professional standards for responsible pharmacists, superintended pharmacists and chief pharmacists. He also announced that the GPhC will be shortly launching a consultation to integrate a new set of standards for the statutory role of hospital chief pharmacists "which up until recently has never been recognised in law." It is expected to be launched by early January 2024. However, Duncan, emphasised that they cannot start the work on standards for responsible and superintendent pharmacists until they know the government plans in relation to supervision. "Because of course, the responsible pharmacists' regime, and the supervision regime are in many ways intertwined, and can't certainly be looked at separately.

When it comes to exercise and achieving the individual fitness goals that we set for ourselves, often we need more fitness equipmentthan just our own body. Increasing fitness levels and achieving overall health, requires a commitment to a regime...

When it comes to exercise and achieving the individual fitness goals that we set for ourselves, often we need more fitness equipmentthan just our own body. Increasing fitness levels and achieving overall health, requires a commitment to a regime...

One of the most important things to aim for when purchasing clothes to wear during exercise, is comfort - for women this is especially when it comes to a bra. It is true to say that just one bra may not be the ultimate choice. Much depends on your exercise regime - and your cup size.

One of the most important things to aim for when purchasing clothes to wear during exercise, is comfort - for women this is especially when it comes to a bra. It is true to say that just one bra may not be the ultimate choice. Much depends on your exercise regime - and your cup size.

"There are many different kinds of safety factors that should be adhered to when you are exercising. For instance, it is essential to warm up beforehand and warm down afterwards to prevent muscle and tendon strain and injury. It is also wise to start your exercise regime at the low end of the scale and build up gradually over some weeks, so you don't strain muscles that are weak. However, there are less obvious considerations that are often forgotten when you go off to your exercise class."

"There are many different kinds of safety factors that should be adhered to when you are exercising. For instance, it is essential to warm up beforehand and warm down afterwards to prevent muscle and tendon strain and injury. It is also wise to start your exercise regime at the low end of the scale and build up gradually over some weeks, so you don't strain muscles that are weak. However, there are less obvious considerations that are often forgotten when you go off to your exercise class."

Despite the fact that protein is an important ingredient of the dietary regime, especially for the athletes who spendsizeable time pumping iron at the…

A good body can only be ensured with help of a good training regime and an optimized intake of nourishment.

We are the most obvious choice for availing quality online personal fitness training programs & coaching in Brisbane, Sydney & Melbourne! We are Australia's leading online fitness training experts that help you stay fit through innovative fitness regimes. Get expert fitness coaching from experienced professionals now!

Gaining weight is very easy but on the contrary losing weight is a herculean task. Sometimes, we lose weight but then we stop our workout as well as our eating regime gets weird and then we again gain weight.

Are you getting bored by the cardio workouts at the gym? Then this is the time for making some changes in your exercise regime. Stay in shape by participating in Basketball Pickup Games. This is a great way of remaining fit by being active in court. It also acts as a substitute for gym workouts.

Community pharmacies are located within the very hotspots of peoples' communities, yet a staggering 720 individual businesses have stopped trading since 2015. It has been called a "national disgrace and a betrayal to the elderly and the vulnerable" by sector leaders. The funding crisis has been compounded by a gruelling 18-24 months post-Covid, both have which have placed immense pressure on the retail pharmacy sector. The population is aging and with this comes patients living with a range of long-term health conditions. Medication regimes are becoming ever more complex and as a result, maintaining prescription and medication adherence services is challenging to say the least. Yet the public feel great warmth towards their local pharmacy businesses, and this positive attitude only increased during the pandemic. In fact, in a recent report launched by Omnicell on the Changing Role of the Pharmacist, a survey of public opinion found that a third (32 per cent) said they perception of their local pharmacy had changed for the better since the start of the pandemic and nearly half (44 per cent) said they are more familiar with their local pharmacy services since the start of COVID. This has meant that the role of the pharmacist has also changed and evolved; in part due to a national need and drive for more patients to be seen and supported clinically by pharmacists. This change of service provider role has slowly been developing over the last couple of years. Pharmacists are currently carrying out 65 million consultations a year - a staggering rise of 44 per cent in the last 24 months alone.

A harsh funding regime that hasn't adapted to changing macroeconomic realities means the viability of large parts of the pharmacy sector is at risk unless the model changes. Very simply, across the sector, revenue has remained largely fixed while costs have increased significantly, making it impossible for many pharmacies to sustain their business models. The sector has seen the closure of more than 1,500 community pharmacies since 2015, with 700 of these closures occurring since 2021. Larger pharmacy operators such as Lloyds, Boots, and Rowlands have seen the biggest decline in numbers, with smaller businesses operating between one and five pharmacies now accounting for almost 50% of the sector. Despite rising inflation and business costs, the NHS pharmacy funding model has remained fixed. Over the period of the current Community Pharmacy Contractual Framework (CPCF) - 2019-2024 - pharmacies have experienced a 30% real terms cut in core funding leading to an annual shortfall of over £750 million, equivalent to £67,000 per pharmacy in England. The current CPCF is due to end in 2024, and there is still no arrangement in place for future funding, leading to delayed and inefficient spending decisions and hampering the ability of the sector to plan and attract much-needed investment.

New Lamotrigine Desitin 10mg/ml Oral Suspension is the first licensed Lamotrigine oral liquid medicine available in the UK, offering simple, accurate and flexible dosing for vulnerable patient groups with epilepsy and bi-polar disorder. Accurate dosing and slow titration are essential when initially prescribing for patients with epilepsy. This helps minimise the risk of potentially life-threatening side effects such as Stevens-Johnson syndrome (an acute, rare, and occasionally fatal skin reaction). Dose escalation is required every 2 weeks until the optimal dose is achieved to reach the desired maintenance level. Lamotrigine Desitin 10mg/ml Oral Suspension helps simplify complex prescribing and dispensing regimes, as all dosing requirements are covered in a single product. The supplied dosing syringe and cup make it simple for patients to use and carers to administer. The licensed Oral Suspension is likely to be of benefit when prescribing for children (over 2 years), older people (particularly patients with dysphagia) and also those with learning disabilities. The 10mg/ml strength simplifies accurate dosing for children and offers complete flexibility when dosing is based on mg/kg body weight.

In relation to living an extended plus healthy and balanced lifestyle, you'll find a pair of vital ingredients: an anabolic cooking and diet regime and fitness. Even though some believe that they're one thing as a whole, absolutely nothing may just be further from the truth of the matter... read the full article" Diet and Your Health and Fitness With Anabolic Cooking "

As you are about to begin your muscle building program, you should include squats in your workout regime. The different squat variations can help to shape up your glutes and lower body parts. Effective squat variations for your glutes Front squat- The first variation of basic squat workout is the front squat.

You know green tea is healthy. But here are more amazing health benefits of green tea you probably will never know if you miss this.

The purpose of this blog post is to provide a comprehensive overview of oral health probiotics, their benefits, and how to incorporate them into your daily routine to improve your dental health. Additionally, the blog post will also discuss the precautions and potential side effects associated with oral probiotics.