Value added tax – Supply of goods or services. The Court of Appeal, Civil Division, dismissed the appeal by Finmeccanica Group Services SpA (FGS) against a decision of the Upper Tribunal (Tax and Chancery Chamber) (the tribunal) which had decided that FGS was not entitled to a refund of VAT made under Council Directive (EC) 2008/9 on the basis that it had made a supply in the United Kingdom. The Court of Appeal upheld the tribunal's decision, holding that although the tribunal's overall conclusion that the supplies fell within art 9(2)(c) of Council Directive (EEC) 77/388, as amended by Council Directive (EC) 2006/112, had been correct, the tribunal had fallen into error in its approach to the issue, and that the correct approach was to identify the essential purpose of the supplies which had been made.