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In Hodge and Deery Limited v HMRC [2022] TC08484, the First Tier Tribunal (FTT) found that a company installing pre-formed burial vaults was making an exempt supply for VAT purposes.  

The FTT allowed Hodge’s appeal, finding that the supply it made was exempt from VAT.

Useful guides on this topic

Partial exemption & input VAT
How do you calculate the amount of input tax you can recover under the VAT partial exemption rules? What are the de minimis rules?

Goods or services for VAT?
What are goods and what are services for VAT? The answer may have an impact on the time of supply, the place of supply and in some cases the rate of the supply. The answer is not always as straightforward as it may seem.

VAT Toolkit
This is our summary version of HMRC's output and input VAT toolkits, our version includes more detail, topics and planning points.

External link

Hodge and Deery Limited v HMRC [2022] TC08484


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