- UK Funerals On-Line Ltd (UKFO) provides repatriation services for deceased persons from the UK to other countries.
- The company argues that its services are zero-rated international transport, as they only transport the body and have no involvement in the funeral arrangements.
- HMRC argues that the services are exempt under item 2 of Group 8 of Schedule 9 to VATA 1994, which exempts “The making of arrangements for or in connection with the disposal of the remains of the dead.”
- The First-tier Tribunal (FTT) found that UKFO’s services lead directly to the disposal of remains and are connected with arrangements for disposal, falling within the exemption.
- However, the FTT also found that the predominant element of UKFO’s supplies is transport, which would be zero-rated.
Source KPMG
Latest Posts in "United Kingdom"
- UK VAT Threshold Debate: Growth-Boosting Increase or Revenue-Raising Decrease at Autumn Budget?
- Chancellor Proposes Raising VAT Registration Threshold to £100,000 to Boost UK Economy
- Tribunal Rules Government Grants Not Consideration for VAT in Further Education Sector
- HMRC Announces New Advisory Fuel Rates for Company Cars Effective September 2025
- ICS2 Implementation for Northern Ireland: Transition Details and Support for Carriers by HMRC
