Dental Tribune United Kingdom Edition

Ems-swissqualitY.com For more information> www.ems-swissquality.com savE cEllsNEw Ems swiss iNstrumENts surgErY – saviNg tissuE with NEw iNNovatioNs iN implaNt dENtistrY The inventor of the Original Piezon Method has won another battle against the destruction of tissue when dental implants are performed. The magic word is dual cooling – instrument cooling from the inside and outside together with simultane- ous debris evacuation and efficient surgical preparations in the maxilla. cooliNg hEals A unique spiral design and internal irrigation prevent the instrument’s temperature from rising during the surgical procedure. These features combine effectively to promote excel- lent regeneration of the bone tissue. EMS Swiss Instruments Surgery MB4, MB5 and MB6 are diamond- coated cylindrical instruments for secondary surgical preparation (MB4, MB5) and final osteotomy (MB6). A spiral design combined with innovative dual cooling makes these instruments unique in implant dentistry. coNtrol savEs Effective instrument control fosters atraumatic implant preparation and minimizes any potential damage to the bone tissue. prEcisioN rEassurEs Selective cutting represents virtually no risk of damage to soft tissue (membranes, nerves, blood vessels, etc.). An optimum view of the operative site and minimal bleeding thanks to cavitation (hemostatic effect!) further enhance efficacy. The new EMS Swiss Instruments Surgery stand for unequaled Swiss precision and innovation for the benefit of dental practitioners and patients alike – the very philosophy embraced by EMS. > EMS Swiss Instrument Surgery MB6 with unique spiral design and internal instrument irrigation for ultralow temperature at the operative site February 7-13, 20118 Tax Feature United Kingdom Edition I f someone doesn’t have enough money to pay their tax bill, then it’s not the end of the world. We sometimes get calls in February from cli- ents who, for one reason or another, have not been able to meet the January 31st deadline. We thought it might be useful to let readers of Dental Tribune have an update on what hap- pens when tax isn’t paid. First of all, the rate of inter- est charged by H M Revenue & Customs when tax is not paid by the due date (in this instance 31 January) is cur- rently three per cent per an- num, (which is less than most people’s overdraft rate). If however the tax remains unpaid by the end of February, then a surcharge will be made which amounts to five per cent of the actual tax owed at that date (not just five per cent per annum!). There will be a further five per cent surcharge if any of the tax that was due on 31 Jan- uary still remains unpaid after 31 July. Borrow Time It may effectively be cheaper to “borrow” from H M Revenue & Customs up until the end of February than to go into overdraft. However every ef- fort should be made to pay the tax by the end of Febru- ary to avoid the five per cent surcharge. Indeed, if some- body can only pay part of the tax bill by the end of February then they should do this, because it will save the five per cent surcharge on the amount that is paid. If profits have fallen since the previous year end, then it may be possible to apply to re- duce the payments on account and this can help reduce the amount due at the end of Janu- ary, even if an application to reduce the payments on ac- count is made after the end of January. Some tax payers however are tempted to apply for reductions in payments on account even when they know that their profits have not fallen. When this happens, then inter- est still runs on the underpaid/ postponed amounts at a rate of three per cent from the due date of payment (31 January) to the day before the actual pay- ment is made (which would then usually be the following 31 January). Options If somebody is completely un- able to scrape together enough money to pay their tax bill, then there are a couple of op- tions open to them. The first is Averting a tax disaster Nick Ledingham has advice for dentists running late on their tax bill Have you hit a brick wall with your tax bill?