Burial vaults are liners, frequently made of reinforced concrete and used at cemeteries with unstable soil structures, which fit around a coffin and prevent the soil in a cemetery from subsiding when the coffin collapses. Hodge and Deery Ltd installed flexible pre-formed burial vaults at a cemetery in Rainham, and treated its services as exempt from VAT as the “making of arrangements for or in connection with the disposal of the remains of the dead”.
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