Opus Insights
Insights
Tax, compliance and business commentary, updated as the rules change.
Showing 1–4 of 4 articles in Value Added Tax
VAT on education: could providers be entitled to refunds?
Alternative providers of higher and further education may be able to claim refunds of VAT following a recent Court of Appeal ruling, although the position remains subject to further legal proceedings.…
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Summer VAT relief has ended
The temporary 5% reduced rate of VAT introduced for certain children’s meals, tickets and family attractions ended on 1 September 2026. The relief applied from 25 June 2026 and was intended to reduce…
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Is your VAT control system strong enough?
A strong VAT control system should clearly identify who is responsible for VAT, document the processes involved and regularly check that controls are working. HMRC also recommends keeping procedures u…
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Recovering VAT on pre-registration costs
Businesses that register for VAT may be able to reclaim VAT paid on certain goods and services purchased before VAT registration.…
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