Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by U-Drive Ltd (UDL), which carried on a vehicle hire business, against the decision of the First-tier Tribunal (Tax Chamber) to uphold the Revenue and Customs Commissioners' refusal of UDL's claim for repayment of VAT incurred on repairs to car owners' vehicles. The tribunal held that, in economic reality, the supplies made by the repairers in the course of repairing the car owners' vehicles had not been supplies to the taxpayer but to the car owners.