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England and Wales Court of Appeal (Civil Division) Decisions


You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> University Of Sussex v Customs & Excise [2002] EWCA Civ 778 (22 May 2002)
URL: http://www.bailii.org/ew/cases/EWCA/Civ/2002/778.html
Cite as: [2002] EWCA Civ 778

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Neutral Citation Number: [2002] EWCA Civ 778
A2/2001/2427

IN THE SUPREME COURT OF JUDICATURE
CIVIL DIVISION
ON APPEAL FROM THE HIGH COURT
CHANCERY DIVISION
(Mr Justice Neuberger)

The Royal Courts of Justice
The Strand
London
Wednesday 22 May 2002

B e f o r e :

LORD JUSTICE SIMON BROWN
Vice President of the Court of Appeal, Civil Division
LORD JUSTICE MUMMERY

____________________

Between:
UNIVERSITY OF SUSSEX Claimant/Applicant
and:
COMMISSIONERS OF CUSTOMS & EXCISE Defendants/Respondents

____________________

MR P LASOK QC and MR P MANTLE (instructed by VAT and Duties Tribunal Division, New Kings Beam House, 22 Upper Ground, London SE1)
appeared on behalf of the Applicant
MR R CORDARA QC and MR P KEY (instructed by KLegal, 1-2 Dorset Rise, London EC4Y)
appeared on behalf of the Respondents

____________________

HTML VERSION OF JUDGMENT
____________________

Crown Copyright ©

    Wednesday 22 May 2002

  1. LORD JUSTICE SIMON BROWN: Ought this case to be stood out until the decision of the European Court in Marks & Spencer is available? It is perfectly obvious that the parties do not agree as to the impact that case will have, but it seems to us that the downside is greater if we leave the case in: a greater risk of costs being thrown away in that event than any disadvantage if we stand it out. We will indicate to Listing that once the court is notified that the ECJ's decision in Marks & Spencer is available it ought to afford some priority to relisting this. Hopefully that will be possible within a matter of a few months, rather than a year or more. I will not take it beyond that.
  2. LORD JUSTICE MUMMERY: I agree.
  3. ORDER: Application for adjournment allowed. Costs to be in the appeal.


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URL: http://www.bailii.org/ew/cases/EWCA/Civ/2002/778.html