Powa (Jersey) Ltd v Revenue and Customs Commissioners  BVC 8
England and Wales Court of Appeal (Civil Division)
 EWCA Civ 225
Lord Justice Moses.
Judgment delivered 30th January 2013.
Mr Michael Patchett-Joyce (instructed by David Ward) appeared on behalf of the Applicant
The Respondent did not appear and was not represented
Lord Justice Moses:
 This is a renewed application for permission to appeal following refusal in writing by Lloyd LJ. Powa (Jersey) Limited were found to have been in the position that they should have known that elsewhere in a chain of transactions or in parallel chain of transactions fraud had taken place in the process of what customs has described as contra-trading.