Abstract
Retirement from orthodontic practice is discussed from the financial, practice, home, and personal aspects. The paper is a guide to planning for retirement and includes a list of the various agencies that should be contacted at the appropriate time. The recent changes made to the National Health Service Pension Scheme are outlined together with the various methods for disposal of the practice.
Get full access to this article
View all access options for this article.
References
1.
The British Association of Orthodontists, Codes of Practice. MADRAS Reports, (Medical and Dental Retirement Advisory Service)
2.
Capital Gains Tax (CGT 11), Inland Revenue.
3.
Retirement Relief on the Disposal of a Business (CGT6), Inland Revenue.
4.
Plan Your Retirement, (a Which Action Pack), Consumers' Association.