Greetings Friends of Oury Clark,

It’s that time of year. Out‑of‑office replies are on, flights are booked, and suddenly everyone’s asking: “Why don’t we just move somewhere sunnier?”

We get it. The idea of working remotely from a beach – laptop open, coffee in hand – is tempting. And with rising global mobility, more individuals and businesses are exploring opportunities in the US, UAE, Australia, and Singapore (to name a few).

But here’s the reality check. While factors like tax headlines, policy shifts, and even the unpredictable British weather may prompt thoughts of leaving, and global mobility options make relocation seem easier, the reality is more balanced. When you look closely, few destinations offer significantly better benefits than the UK. Many of the same challenges, such as tax complexity, rising costs, and regulation, exist elsewhere too.

Take a step back for a moment… because a summer in London is hard to beat. Think rooftop bars, parks, theatre, sport and weekends in the countryside. The UK offers a balance of culture, innovation and community that’s difficult to replicate. Add to that, a globally respected business environment, a thriving innovation and tech ecosystem, access to international markets along with diverse, connected communities. Suddenly staying put doesn’t feel like settling and more like smart positioning.

So… stay or go? It’s rarely that simple. Whatever you decide, Oury Clark is here to help.

Temporary VAT Reduction for Children’s Meals, Tickets and Family Attractions

HMRC has announced a temporary reduced VAT rate of 5% for certain children’s meals, tickets and family attractions as part of the Government’s “Great British Summer Savings” initiative.

The reduced rate will apply from 25 June 2026 to 1 September 2026 (inclusive), replacing the standard 20% VAT rate for qualifying supplies during this period.

The relief applies to:

• Certain children’s meals supplied by restaurants, cafés and similar establishments
• Children’s admission tickets to cinemas, theatres, concerts, exhibitions and shows
• All admission tickets to certain family attractions, including theme parks, zoos, museums and soft play centres

Businesses should note that the relief is subject to specific conditions. For example, children’s meals must be marketed and presented as children’s meals, such as being offered on a dedicated children’s menu. Takeaway meals do not qualify.

Affected businesses should review their VAT accounting procedures, including till systems, VAT codes, meal deals, admission tickets and any advance bookings or vouchers, to ensure the correct VAT treatment is applied throughout the temporary relief period. For more VAT information, contact our VAT team today.

Heads Up: New Data & Access Rules to Know

The Data (Use and Access) Act 2025 is now in force and while it doesn’t replace UK GDPR, the Data Protection Act 2018, or PECR, it does tweak the rules in important ways. In short, it’s designed to reduce friction, support innovation and make data sharing easier, while keeping the UK aligned with EU standards.

Read our quick guide for a clear breakdown of what’s changed and what it means for you. Contact us for more information.

Holiday Listening for Expansion Overseas (Because You Won’t Switch Off Completely) 

Long flight? Train journey? Lounger by the pool? We’ve got you covered.

Our Business Without BS podcast is packed with practical insights from international expansion experts – covering everything from market entry, tax structuring to cross border compliance. Think of it as your holiday listening with a purpose.

	How to Enter the US Market Without Pain – Sonia Kanjee This conversation shows how easily UK founders underestimate US expansion. Watch here to get a clear view of when to expand, when to wait, and how to structure a clean, defensible setup that won’t unravel during investor due diligence.
	What “We Need US GAAP” Really Means – Katrina Nacci This episode breaks down why US investors insist on US GAAP and how complex the shift really is. Listen here to understand what triggers it and how to avoid costly surprises later.

Half‑Year Highlights

It’s been a busy start to 2026, with international trips and client events, we’ve been out there helping clients navigate change, growth and opportunity first‑hand. And we’re just getting started…

Find us on LinkedIn to keep up to date with our travels and any upcoming events.

As usual, if we can help with the above, or anything else, please don’t hesitate to get in touch. Until next time…