Jurisdiction(s):
United Kingdom

Key definition

Supply definition

What does Supply mean? Supply describes the provision of goods, services or rights by one party to another for consideration. In UK VAT law it is a defined term: Value Added Tax Act 1994, s.5(2)(a) states that “supply includes all forms of supply”, and s.5 distinguishes between a supply of goods and a supply of services, with deeming rules (such as self-supplies). In Ireland, the Value-Added Tax Consolidation Act 2010 similarly defines supply of goods and supply of services on a broad basis. The concept is central to VAT, determining whether a transaction is taxable, the place and time of supply (tax point), and...

Great Britain: CMA cartel decision on precast concrete drainage products (Case 50299)—fines, hybrid settlement, director disqualifications and criminal conviction; CAT appeal (1337/1/12/17)

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Practice notes

CASE HUB NOTE—appeal lodged before the CAT in Case 1337/1/12/17

See the timeline and commentary for more detail.

Case facts

Outline

A CMA investigation under Article 101 TFEU/Chapter I into a cartel engaged in price‑fixing and market‑sharing for the Supply of pre‑cast concrete drainage products (Case 50299).

Latest developments

On 18 March 2021, the CMA reported that it had obtained legally binding disqualification orders from Mr Eoin McCann and Mr Francis McCann of FP McCann Limited. Mr Eoin McCann has given an undertaking not to serve as a director of any UK company for 12 years, and Mr Francis McCann has undertaken not to do so for 11 years.

Parties

Stanton Bonna Concrete Limited and its parent companies Bonna Sabla SA, Consolis Finance SAS, Consolis SAS, and Consolis Group SAS (together, SBC)
CPM Group Limited (CPM)
FP McCann Limited (FP McCann)

Market(s)

The supply of pre‑cast concrete drainage products in Great Britain. These products are deployed on major infrastructure projects across Great Britain, including water management, roads and railways. Typical customers include engineering and construction companies, utilities providers, and local and national government.

Background

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Web page updated on 21/05/2026

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