"We understood that the claim was based on the results of a TRA survey amongst its members who were asked whether they were considering closing down as a result of the effects of smuggling or cross-border shopping on tobacco sales. We noted that the results of that survey indicated that 19% of those asked were considering closing down for those reasons. However, we considered that the claim stated the reason for considering closing down was "as a direct result of the illegal tobacco trade" and no mention was given to the effects of cross-border shopping. We noted Gallaher's argument that that was unlikely to materially mislead readers, but we disagreed. We considered that the omission was significant and therefore the claim misrepresented the results of the survey. We noted that only independent shopkeepers who were TRA members were asked their views and that they represented 40% of the total number of independent shopkeepers in London. We considered that their views might not have been representative of the views of independent shopkeepers in London as a whole and we considered the ad did not make sufficiently clear that only TRA members had been surveyed. For those reasons, we concluded that the claim had not been substantiated and was misleading."