Public procurement – Public contracts. When the government proposed to change its method of delivery of tax-free child care, so as to use of internal rather than external methods the claimant stood to lose out commercially. The claimant challenged the decision under the Public Contracts Regulations 2006, SI 2006/5 and art 56 of the Treaty on the Functioning of the European Union (TFEU) on the grounds that the arrangements between the two government departments would involve the conclusion of a public services contract within the meaning of the Regulations or economic opportunity falling within art 56 TFEU; or alternatively that the arrangements would involve a material variation of an existing public services contract. The Queen's Bench Division dismissed the claims.