I have found the answer to my own problem, thanks to an article on the Apple forum which says:
The camera on the phone is using Exif tags to tell the iPad how to display the photos. Basically, you tke the shot in Portrait and the camera tells the iPad "Show this one this way up". That works on the iPad and on any app that understands and respects Exif tags. But Mail client don't, so the show emails sideways.
Thanks for all the help, lets hope email programs can fix this one in the future,
Michael