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

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
- - - - - - - - - - - - -
Transcript prepared from the Steno Notes
of Smith Bernal Reporting Limited
190 Fleet Street  London EC4A 2HD
Tel:  0207 404 1400
- - - - - - - - - - - - -
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
- - - - - - - - - - - - -
JUDGMENT
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.
ORDER: Application for adjournment allowed. Costs to be in the appeal.