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Businesses, including community pharmacies, that handle cash have been urged to prepare for the removal of £20 and £50 paper banknotes from circulation. The paper notes of both denominations will no longer be legal tender from Friday 30 September. Cash handling experts Volumatic reminded businesses to make sure that they deposit any paper notes at banks by this date, and ensure they would not be accepting any further paper notes from customers from 1 October onwards. "While businesses continue to face extra demands during the current cost-of living crisis, we've already seen evidence of an uplift in cash usage by consumers, who are now using cash more to help them budget more effectively," Mike Severs, Sales and Marketing Director at Volumatic, said. "With more consumers looking to spend their old paper notes before the end-of-September deadline, it's really important to remember to deposit any paper notes you either already have within your business or receive throughout this month to your bank before the end of September."

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It was not too long ago when cash-only healthcare was considered to be a myth. However, with the rising medical costs along with insurance premiums, several physicians are transitioning themselves into cash-only or direct care healthcare providers.

Anyone who has studied the finances of an independent pharmacy business knows that money is tight. In many cases, they are perilously close to failure. It's easy to assume they are retail businesses, cashing in on the higher public profile the sector has enjoyed during the pandemic years. But those have been mere words. Certainly, the pandemic represented a halcyon period for the profession. We engendered a feeling of normality, dependable and accessible to society. We played a substantive role in keeping people out of hospitals and giving the vulnerable the ability to live independently from their own homes for longer. We mobilised to smash flu vaccination records and deliver covid jabs. But despite the warm words of a new service based future and the incessant expressions of gratitude contractors desperately need the headroom to prepare, plan and invest. Platitudes, press releases and assurances of a bright clinical future are small comfort to what is needed and that's cash on the table. As the adage goes: "Talk is cheap, money buys houses." Cashflow crisis Since 2016, we have witnessed almost 650 pharmacies fall by the wayside. Some may have merged; the majority, however, have perished due to the relentless need for an increasing cashflow. It is cash, or rather the lack of it, which is killing independent pharmacies.

The Federation of Small Businesses (FSB) on Thursday (4 December) announced a new strategic partnership with the Bank of England to protect small businesses from the risks associated with accepting counterfeit banknotes. Cash is still the number one customer payment method for 25 per cent of small high street businesses, and cash payments are expected to increase during the festive period, according to FSB. By becoming a Strategic Partner of the Bank of England's Banknote Checking Scheme, the organisation is trying to help its members become aware of the use of counterfeit notes, which has reputational and financial impacts. The FSB is encouraging its members to sign up to the Scheme, which offers training materials to staff so they can identify a counterfeit note at point of sale and know what to do with it, as well as stay up to date with best practice and bank note developments.

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After spending some frustrating time with health insurers, especially regarding the reimbursement process, multiple physical therapists have considered moving their practice from being insurance-based to cash-based.

Sun Pharma has announced that it will acquire all outstanding shares of Concert Pharmaceuticals through a tender offer for an upfront payment of $8.00 per share of common stock in cash, or $576 million in equity value. The upfront payment of $8.00 per share of common stock in cash represents a premium of approximately 33% to Concert's 30-day volume weighted average price as of January 18, 2023, the last trading day prior to today's announcement. Concert is a late-stage biotechnology company pioneering the use of deuterium in medicinal chemistry. Concert has an extensive patent portfolio, including its lead product candidate deuruxolitinib - an oral inhibitor of Janus kinases JAK1 and JAK2 for the treatment of Alopecia Areata, an autoimmune dermatological disease - which is in late-stage development. It has completed the evaluation of the efficacy and safety of deuruxolitinib in adult patients with moderate to severe Alopecia Areata in its THRIVE-AA Phase 3 clinical program and two open label, long-term extension studies are ongoing in North America and Europe. Sun Pharma's immediate focus would be to follow Concert's plan to submit a New Drug Application (NDA) to the U.S. Food and Drug Administration (FDA) in the first half of 2023.

It is important to revisit our financial situation early in the tax year and the various ways in which we could save some tax, extract cash from the business and reduce tax liabilities. We list below some of the tax planning opportunities available in the current tax year (05 April 2023 for individuals and 31 March 2023 for corporates). Salaries As a director of a limited company, you are entitled to be paid a salary for your work and so are members of your family who work for the company. Paying at least a small salary can be very beneficial, particularly when the recipient does not already have the 35 qualifying years needed for entitlement to the full single-tier state pension, which is payable to those who reach state pension age on or after 06 April 2016. To preserve entitlement to state pension, and to ensure the year counts as a qualifying year, it is advisable to pay a salary at least equal to the lower earnings limit for National Insurance Contributions (NIC) which is set at £578 per month for 2022/2023 i.e., £9,100 per annum. Salaries may be beneficial where funds are needed in a recession for example, and the company does not have sufficient reserves to pay dividends. Dividends The annual tax-free dividend allowance for 2022/2023 is £2,000. Although referred to as an "allowance", it is actually a zero-rate band and therefore uses up your basic or higher rate band as appropriate. Dividends are treated as the top slice of income and for 2022/2023, dividend income is taxed at 8.75% to the extent it falls within the basic rate band, 33.75% if it falls within the higher rate band and 39.35% to the extent it falls within the additional rate band.

Consumer healthcare group Haleon on Thursday announced that it has entered into a binding agreement for the sale of the ChapStick brand to Suave Brands Company, a company owned by American private equity firm Yellow Wood Partners. The British consumer healthcare company has agreed to sell its lip balm brand to Suave for about $430 million in cash and a minority interest in the buyer, valued at around $80 million. Haleon, which was spun off from the GSK Group in July 2022, said that cash proceeds from the sale would be used to pay down debt. ChapStick generated £112 million ($142.5 million) in revenue in 2023, said Haleon, adding that the sale is likely to close in the second quarter of 2024. Brian McNamara, Chief Executive Officer, Haleon, said: "Today's announcement is consistent with Haleon being proactive in managing our portfolio, and being rigorous and disciplined where there are opportunities for divestment. "While ChapStick is a great brand, much loved by consumers around the world, it is not a core focus for Haleon.

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