The case was heard by the First Tier Tribunal (FTT) via video link [appeal number TC/2018/03780] and centred on a VAT dispute brought by Colin Newell who operates a biomass business which generates hot air from burning wood chips. The hot air is used to dry wood chips and other materials, belonging to him or others, and Newell either sells the dried materials, retains them for burning himself or charges third parties for drying their own materials.