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Start as You Mean to Go On The practical and financial guide to private practice for professionals allied to medicine by Gillian K Elliott and available from her at 42 Cheryls Close, Bagleys Lane, London S W6 2A Y, 1994 (ISBN 0 9523394 0 4). Pages numbered in sections. f 4 2 (50% discount for 1995 graduates - f21).

This excellent and well presented manual is produced in hard backed A4 ring binder format. This allows for easy updating of the information as new sections are written or reap- praised. It also allows readers to include their own reference pages too, without the need to write on the manual itself.

The manual is written for all professionals allied to medicine who wish to set up a business within the private sector. It covers the prac- tical, financial and legal aspects of being in private practice; the prin- ciples involved being the same whatever the discipline. While every practice has to find its own individual way of running, this manual certainly serves as a good starting point. It guides the practi- tioner through the transition from being a skilled professional to being a good business manager as well.

The manual is divided into four main categories; practical con- siderations, legal requirements, taxation, and pensions and insur- ance, with each section being subdivided further. The appendix contains some examples of docu- mentation which can be used at start-up.

The practical considerations section covers everything from

malpractice insurance to computer- isation and the Data Protection Act. Other topics for consid- eration include choice of premises, stationery, finance, record keeping, advertising and time management, among others. The legal issues section just touches the tip of the iceberg to give a brief insight into the most important implications of legal status, formal requirements, premises, staff, and using the services of a solicitor. Although this section is concise it is well constructed and checklists all the important issues needing to be addressed at the setting up stage of a practice.

Not surprisingly, taxation is given a section to itself. As its intro- duction says, taxation and national insurance will probably be the largest outgoing of the business, so seek professional help prior to starting in business. Speaking from personal experience, this is the one expenditure tha t will save you pounds! This section is compiled in a question-and-answer format. Where answers vary according to the profession involved, you are

advised to consult your Regulatory Body, eg VAT.

The final section on pensions and insurance is by no means the least. This is a very important area for the private practitioner and it is always a good idea to start as you mean to go on. Self employed professionals have to make their own provisions for life assurance, pensions, permanent health insur- ance, and general insurance, and an independent financial adviser is bound by law to give best advice t o clients from the whole market place. Initial consultations are often free.

I found the manual easy to read, well presented and concise. Each page guides the reader through the process of setting up in business. Check lists allow nothing to be overlooked but still give the indi- vidual the freedom of choice to decide exactly what their practice needs. Asterisked watchpoints highlight areas which need careful consideration and advice.

Although most of the information in this publication can be gleaned from other sources, it is extremely useful to have it all under one cover. If I had been start ing in private practice now I would undoubtedly have found this manual extremely useful. I would recommend to anyone contem- plating making the move to self employed status that they read this manual several times over so that they can ‘Start as they mean to go on’.

Jane Dixon MCSP

The Access Holiday Guide compiled by Ian McKnight. Available from 7 Roundberry Drive, Salcombe, Devon TQ8 8LY, 1996 (4th edn). Illus. 96 pages. f3.50 including p&p.

The idiosyncracy of this guide is part of its charm - lavishly illus- trated and interspersed with original poems by Hazel McQuirke, i t is a n entertaining read even if you never manage to go away.

The author has been wheelchair bound for some years (which must be a challenge for a resident of Salcombe) and has harsh words for establishments which claim to be wheelchair friendly while providing little more than a few ramps, wide doorways and a lift.

The venues in this guide have been carefully researched, which means that the specified accommo- dation is very limited - 17 approved premises, for example, in the whole of the north of England. However, they do range from top hotels to youth hostels, and there is plenty of information about each establish- ment, with long lists of places to visit nearby.

Greater London and the home counties are omitted (I said it was idiosyncratic) because there are too many suitable places for inclusion, but there is a very small section on Europe and some advice on rail and air travel.

Altogether a useful and inspiring

book but I wish the resident poet would get a better grip on the prin- ciples of rhyme, Jw I

Manual Therapy ‘Nags’, ‘Snags’, ‘MWMs’ etc by Brian Mulligan (3rd edn), 1995 (ISBN 0 473 03039 X). Illus. 127 pages. f 10.50, plus f2 p&p.

This book, which was reviewed in the February issue of Physio- therapy (page 141) is available from Houghtons, 17 Gloucester Road, Alkrington, Middleton, Manchester M24 1HT (tel and fax 0161-654 7831).

Physiotherapy, April 1996, vol82, no 4