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O'Hara, Glen

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At the start of an estimated six-day hearing, David Anderson QC, for Japan Tobacco International, told a packed court: The claimants manufacture products which are lawful, which contribute approximately 10bn per year in excise duty alone for the UK exchequer, which are used by some 19% of the adult population, and which the secretary of state has never sought to ban. Referring to written legal submissions, the QC said Hunt was quite wrong when he says that we are trying to protect our ability to market unencumbered by legitimate legislation

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The flexible spending account, or FSA, is an alternative