Queen’s Bench Division (Crown Office List).

Moses J.

Judgment delivered 12 February 1998.

Value added tax – Exempt or taxable supplies – Burial and cremation – Affinity group sought to provide fixed price funerals for its members – Taxpayer acted as intermediary between contributing members and funeral directors – Whether taxpayer ‘making … arrangements for or in connection with the disposal of the remains of the dead’ – Value Added Tax Act 1994, Sch. 9, Grp. 8, item 2; Sixth VAT directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), Annex F, point 6.

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