In Cooneen Watts and Stone Limited v HMRC  Owain Thomas appeared in the Court of Appeal (Laws, Elias LLj and Russell J) in case concerning waiver of customs duty for military clothing. The case raises questions concerning the correct interpretation of the Commission Regulation providing for end use relief for military equipment, the correct classification of the imports for customs purposes and whether the taxpayer had a legitimate expectation under EU law that should be granted the benefit of the relief. Judgment was reserved.