Where a transaction involves no passing of possession in goods pursuant to an agreement but it does involve (1) a monetary payment, or (2) consideration which is capable of expression in monetary terms, there is a supply of services if the transaction involves something done in the course or furtherance of a business:

‘anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services (VATA 1994, s. 5(2)(b)).’

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