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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.

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"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."

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.

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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.

Trying to get a flat stomach with rigorous exercises but failed miserably and cribbing about your exercise regime. But the issue might be residing with your diet. You are not focusing on your diet and could do with online weight loss packages. For starters, you will have to do away with some foods that are an enemy of flat stomach!

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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.