R (on the application of Revenue & Customs Commissioners) v Machell & (1) Parsons (2) King (3) Cusiter (4) Henderson (Interested Parties)

Tom acted in the successful judicial review brought by HMRC (instructed by Jonathan Ziegel of Customs) against a decision of a statutory referee appointed under the Customs & Excise Management Act, establishing that the market value of tobacco and alcohol imported for personal use pursuant to the Excise Directive was to that found in the state of purchase rather than the UK.