Value Added Tax – Supply of goods or services. The Supreme Court, in two sets of proceedings concerning the repayment of VAT by the appellant Revenue and Customs Commissioners on management services provided to the respondent by closed-end investment trusts companies to its managers, held that the respondents did not have a common law claim of unjust enrichment against the Revenue and that position was in accord with European Union law. Further clarification was given also on s 80(7) of the Value Added Tax Act 1994.