Churngold Recycling Ltd v Environment Agency: [2014] EWCA Civ 909: [2014] WLR (D) 295
“Electronically stored information, as opposed to the media upon which it was stored, was intangible and not a chattel and could not be “goods” for the purposes of the Torts (Interference with Goods) Act 1977. It was accordingly not capable of being wrongfully interfered with so as to constitute the tort of conversion.’
WLR Daily, 4th July 2014
Source: www.iclr.co.uk