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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.116 The process of opting to tax—a global option to tax

V4.116 The process of opting to tax—a global option to tax

Part V4 Exemption, zero-rating and reduced rates

A global option to tax is a single option to tax which covers a large area, for example, the whole of the UK. Historically it was possible to exercise a global option to tax in relation to all current and future property holdings, but this is no

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V3.402 What is input tax?

V3.187 Place of supply of services—special rule—designated travel service

V4.421 Smoking cessation products

V3.555 Retailers' requirement to issue VAT invoices

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V3.105A Examples of composite or single supplies

V16.885 New time of supply rules for on-going supplies

V3.512 Meaning of 'VAT invoice'

V21.151 Credits and repayments

V3.158 Value—price discounts and rebates

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.524 Construction industry authenticated receipt

V1.241 Interpretation and construction of VAT legislation

V5.159 Disclosure of VAT under/overdeclarations

V5.159BA Claims for VAT repayment—unjust enrichment

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V1.293 What is a motor car for VAT purposes?

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V2.131 Transfer of VAT registration following a TOGC

VAT 1614A Notification of an option to tax – Option to tax land and property

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