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England and Wales Court of Appeal (Civil Division) Decisions |
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You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> Coppard v HM Customs & Excise [2003] EWCA Civ 631 (09 April 2003) URL: http://www.bailii.org/ew/cases/EWCA/Civ/2003/631.html Cite as: [2003] EWCA Civ 631 |
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IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE HIGH COURT
QUEENS BENCH DIVISION
(HIS HONOUR JUDGE RICHARD SEYMOUR QC
Sitting as a High Court Judge)
Strand London, WC2 |
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B e f o r e :
LORD JUSTICE SEDLEY
and
LORD JUSTICE MANCE
____________________
EDGAR JOHN COPPARD | Appellant | |
-v- | ||
HM CUSTOMS & EXCISE | Respondent |
____________________
Smith Bernal Wordwave Limited
190 Fleet Street, London EC4A 2AG
Tel No: 020 7404 1400 Fax No: 020 7831 8838
(Official Shorthand Writers to the Court)
MR M PATCHETT-JOYCE (instructed by Customs & Excise Legal Services of London SE1 9PJ) appeared on behalf of the Respondent
MR P SALES (instructed by Treasury Solicitors of London) appeared for the Lord Chancellor's Department
____________________
(AS APPROVED BY THE COURT)
Crown Copyright ©