Thomas Tomlin, Baron Tomlin

Last updated

The Lord Tomlin
Tomlin Achievement.png
Arms, as displayed at Lincoln's Inn [1]
Lord of Appeal in Ordinary
In office
11 February 1929 13 August 1935
Personal details
Born(1867-05-06)6 May 1867
Canterbury, Kent
Died12 August 1935(1935-08-12) (aged 68)
Canterbury, Kent
Spouse(s)
Marion Olivia Waterfield
(m. 1893)
Children5, including Stephen Tomlin
Alma mater New College, Oxford

Thomas James Chesshyre Tomlin, Baron Tomlin, PC (6 May 1867 – 13 August 1935) was a British judge.

Contents

Early life and career

Born in Canterbury, Kent, the son of a barrister, Tomlin was educated at Harrow School and New College, Oxford, where he obtained a first-class degree in Jurisprudence and second-class honours in the BCL. [2] He was called to the bar by the Middle Temple (1891) and ad eundem by Lincoln's Inn (1892). He was the pupil, then the devil, of Robert Parker, until the latter was appointed to the High Court in 1906; Tomlin, whose practice had until then been a moderate one, inherited most of Parker's practice.

He was Junior Equity Counsel to the Board of Inland Revenue, the Board of Trade, the Commissioners of Woods and Forests, the Charity Commissioners, and the Board of Education. He took silk in 1913 and was elected a bencher of Lincoln's Inn in 1928 [2]

Judicial career

In 1923, Tomlin was appointed as a judge to the Chancery Division of the High Court and received the customary knighthood. As a Chancery judge, he was responsible for the creation of the eponymous Tomlin order. [2]

On 11 February 1929, he was appointed Lord of Appeal in Ordinary (without first serving on the Court of Appeal) and was created a life peer with the title Baron Tomlin, of Ash in the County of Kent, and was sworn into the Privy Council. [2]

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. [3]

In addition to his judicial work, Tomlin served on a number of committees. He chaired the Royal Commission on Awards to Inventors between 1923 and 1933. He was also the chairman of the Child Adoption Committee, the University of London Commissioners, the Home Office advisory committee on the Cruelty to Animals Act, and the Royal Commission on the Civil Service. [2]

Personal life

He married Marion Olivia Waterfield in 1893; they had two daughters and three sons, the youngest of whom was the sculptor Stephen Tomlin. [2]

Important judgments

Related Research Articles

Nicolas Christopher Henry Browne-Wilkinson, Baron Browne-Wilkinson, PC was a British judge who served as a Lord of Appeal in Ordinary from 1991 to 2000, and Senior Lord of Appeal in Ordinary from 1998 to 2000.

Arthur Hobhouse, 1st Baron Hobhouse

Arthur Hobhouse, 1st Baron Hobhouse was an English lawyer and judge.

Hubert Parker, Baron Parker of Waddington

Hubert Lister Parker, Baron Parker of Waddington, was a British judge who served as Lord Chief Justice of England from 1958 to 1971. His term was marked by much less controversy than that of his predecessor, Lord Goddard.

Horace Davey, Baron Davey

Horace Davey, Baron Davey, PC, FRS, FBA was an English judge and Liberal politician.

John Anson Brightman, Baron Brightman, PC was a British barrister and judge who served as a law lord between 1982 and 1986.

Robert Walker, Baron Walker of Gestingthorpe

Robert Walker, Baron Walker of Gestingthorpe,, is an English barrister and former Justice of the Supreme Court of the United Kingdom. He also serves as a Non-Permanent Judge of the Hong Kong Court of Final Appeal.

Peter Millett, Baron Millett British judge

Peter Julian Millett, Baron Millett,, was a British barrister and judge. He was a Lord of Appeal in Ordinary from 1998 to 2004.

Robert Parker, Baron Parker of Waddington

Robert John Parker, Baron Parker of Waddington, PC was a British judge who served as Lord of Appeal in Ordinary. He has been described as "one of the most esteemed judges of the early twentieth century."

Charles Ritchie Russell, Baron Russell of Killowen

Charles Ritchie Russell, Baron Russell of Killowen, PC was a British judge and law lord.

Frank Russell, Baron Russell of Killowen

Francis Xavier Joseph Russell, Baron Russell of Killowen, PC, known as Frank Russell was a British judge.

Peter Oliver, Baron Oliver of Aylmerton British judge (1921–2007)

Peter Raymond Oliver, Baron Oliver of Aylmerton, PC was a British judge and barrister.

Augustus Uthwatt, Baron Uthwatt

Augustus Andrewes Uthwatt, Baron Uthwatt PC was an Australian-born British judge.

David Llewelyn Jenkins, Baron Jenkins was a British judge.

Mark Romer, Baron Romer

Mark Lemon Romer, Baron Romer, PC was a British judge.

Robert Younger, Baron Blanesburgh, was a Scottish barrister and judge.

Fergus Morton, Baron Morton of Henryton

Fergus Dunlop Morton, Baron Morton of Henryton, MC, PC was a British judge who was a Lord of Appeal in Ordinary from 1947 to 1959.

Raymond Evershed, 1st Baron Evershed

Francis Raymond Evershed, 1st Baron Evershed, PC was a British judge who served as Master of the Rolls, and subsequently became a Law Lord.

Sir Martin Charles Nourse was a Lord Justice of Appeal of England and Wales, who served as Vice-President of the Civil Division of the Court of Appeal of England and Wales from 2003 until his retirement from the bench in 2006.

Sir Charles Robert Ritchie Romer, was a British judge who served as Lord Justice of Appeal between 1951 and 1960.

The Duke of Westminster's case was an often cited case in tax avoidance. The full title and citation was Inland Revenue Commissioners v. Duke of Westminster [1936] A.C. 1; 19 TC 490.

References

  1. "Lincoln's Inn Great Hall, Wd1 Tomlin". Baz Manning. 13 July 2009. Retrieved 28 January 2021.
  2. 1 2 3 4 5 6 Lord Millett. "Tomlin, Thomas James Chesshyre, Baron Tomlin (1867–1935)". Oxford Dictionary of National Biography (online ed.). Oxford University Press. doi:10.1093/ref:odnb/36531.(Subscription or UK public library membership required.)
  3. Inland Revenue Commissioners v. Duke of Westminster [1936] AC 1