England and Wales Court of Appeal (Civil Division)

[2013] 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:

  [1] 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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.