Absolute exemption on importation

Commentary – VAT Reporter ¶63-810(3)

Arrangements made by another person

Commentary – VAT Reporter ¶28-950

Cemeteries

Commentary – VAT Reporter ¶52-305
Legislation/Regulatory – BB 4/2000-2

Certain other supplies in connection with burial

Commentary – VAT Reporter ¶52-310

Clearing burial ground and re-interment

Commentary – VAT Reporter ¶28-950
Case Law – (1981) 1 BVC 1,164

Closed cemeteries

Commentary – VAT Reporter ¶52-320

Crematoria

Generally

Commentary – VAT Reporter ¶52-315

Management, local authorities

Commentary – VAT Reporter ¶51-025

Exemption

Commentary – VAT Reporter ¶28-950
Legislation/Regulatory – VATA94 Sch. 9, Grp. 8

Facilitating and administering arrangements for alternative funeral director

Case Law – Co-operative Wholesale Society Ltd v Customs and Excise Commissioners. [2000] BVC 13 ; Co-operative Wholesale Society Ltd v Customs and Excise Commissioners. [2000] BVC 348 ; Co-operative Wholesale Society Ltd. [1999] BVC 2,101

Generally

Commentary – VAT Reporter ¶52-300

Importation, relief

Legislation/Regulatory – SI 1984/746 art. 5, 6, Sch. 2, Grp. 11

Intermediary between affinity group and provider of funerals

Case Law – Network Insurance Brokers Ltd v. Customs and Excise Commissioners. [1998] BVC 259 ; Network Insurance Brokers Ltd. [1997] BVC 2,269

Memorial benches

Commentary – VAT Reporter ¶52-310

Mixed VAT liabilities

Commentary – VAT Reporter ¶28-950

Plaque provided by local authority for the cremated

Commentary – VAT Reporter ¶28-950

Prepayments and funeral plans

Commentary – VAT Reporter ¶28-950

Single or multiple supply

Commentary – VAT Reporter ¶15-670
HMRC Guidance – Notice 709/5

Standard-rated items

Commentary – VAT Reporter ¶28-950

Storing bodies and providing chapel of rest for other funeral directors

Case Law – CJ Williams' Funeral Service of Telford. [2000] BVC 2,111

Subcontractors

Commentary – VAT Reporter ¶28-950