Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) rejecting the Revenue's case that the FTT had erred in: (i) its approach to the characterisation of loan broking services as made by a company to which Mr Newey had transferred his loan broking business; and (ii) deciding that the arrangements at issue had not constituted an abuse practice.