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 perhaps best remembered for his leading judgment in the Duke of Westminster's case concerning tax avoidance, where he stated:Every individual has the right to organize their affairs so that the tax imposed under relevant Acts is minimized. If they succeed in doing so, then, regardless of how unappreciative the Commissioners of Inland Revenue or fellow taxpayers may be, they cannot be forced to pay a higher tax.