Which allowance you get, and why it matters
Buy equipment and you cannot simply deduct it like a normal expense — you claim capital allowances, and which one applies changes the timing enormously. Sometimes all of it lands this year; sometimes a fraction a year for a decade.
In a GP practice the spend that matters is clinical equipment, the IT estate, consulting room furniture and a refurbishment of the premises.
Who is actually buying it
Full expensing is for companies only, on new and unused assets. A partnership or a sole trader cannot use it. That sounds like a problem and usually is not: the Annual Investment Allowance gives 100% on up to £1,000,000 a year to anybody, on new or second-hand kit, and below that limit the two produce the same answer.
It only starts to matter above a million a year of qualifying spend.
Integral features are the slow pool
Lighting, wiring, heating, air conditioning and water systems are special rate assets. If they fall inside the Annual Investment Allowance they still get 100% in year one. Above it they run at 6% a year, which takes decades — so on a large fit-out, how the invoice is broken down between general plant and integral features changes the timing materially.