BIM24670 - Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors바카라 사이트™ co-operatives: varieties

Many and various

The term 바카라 사이트˜doctors바카라 사이트™ co-operative바카라 사이트™ covers organisations which range from those providing little more than the administration of on-call rotas between neighbouring practices, to co-operatives (particularly in big cities) that are large and have negotiated bulk deals with commercial deputising services. The term may also apply both to co-operatives contracting with Primary Care Trusts or Primary Care Organisations to provide out-of-hours care and to a co-operative providing such care on behalf of its members. In the latter case, members pay to benefit from the co-operative바카라 사이트™s services and are themselves paid for the work that they do for the co-operative. The typical such co-operative is owned and staffed by General Practitioner (GP) principals. A GP using the co-operative to provide out-of-hours cover pays a fee for the service. The doctors working for the co-operative are most often paid a session rate, so much per shift worked.

Local Health Authorities have allocated funds to reimburse any non-doctor costs of a GP바카라 사이트™s membership of a co-operative. Such costs may, for example, include communication equipment (pagers, telephones, fax machines, etc), premises, non-medical staff costs and so on. Equipment costs are likely to be capital. Capital contributions by the GP to the co-operative will not be allowable.

For administrative convenience, payment may be made direct to the co-operative. But the reality is that the payments belong to the individual GP who may then pay them to the co-operative together with the balance of their contributions for the services that they receive. In strictness the payments from the Local Health Authority should be shown in the GP바카라 사이트™s own (or partnership) accounts, either as a professional receipt or netted off against payments to the co-operative.

It is essential that you establish all of the facts before venturing an opinion as to whether the co-operative carries on a trade and if such trade is a mutual trade.