As Lord of Appeal in Ordinary, he is perhaps best remembered for his leading judgment in the Duke of Westminster's case concerning tax avoidance, in which he said:Every man is entitled if he can to order his affairs so that the tax attaching under the appropriate Acts is less than it otherwise would be. If he succeeds in ordering them so as to secure this result, then, however unappreciative the Commissioners of Inland Revenue or his fellow tax-payers may be of his ingenuity, he cannot be compelled to pay an increased tax.In addition to his judicial work, Tomlin served on a number of committees.
As Lord of Appeal in Ordinary, he is most famously remembered for his groundbreaking ruling in the Duke of Westminster's case concerning tax evasion, where he stated:Each person has the right to organize their affairs so that the taxes imposed under applicable laws are reduced. If they achieve this, then, even if others fail to acknowledge their ingenuity, they cannot be required to pay a greater tax.