Sorry to barge in on the discussion, guys, but of course Triumphs are pretty similar mechanically.
I think 2 different types of shims are being discussed here.
The original question refers to shims placed under the pedestals supporting the rocker shaft. It's my view that ideally you want to have the pushrod more or less at right angles to the end of the rocker shaftwhen the valve is closed; as the pushrod rises to open the valve the angle becomes smaller, the "cup and ball" design allowing for this.
If the head is skimmed the angle will change, becoming smaller, perhaps causing excessive wear by pushing on the side of the cup, or producing a non-linear motion of the rocker arm or something.
The solution which was suggested, using shorter pushrods, seems preferable as a mechanical solution, the shims a "cheap fix", though you could get shims in the exact thickness required, pushrods usually 50 thou or 100 thou shorter than stock.
The second type of shim referred to, I think, was to act as a bushing between the rocker shaft and the pedestals. I think a clearance of a few thou would be required for oil film, so would be surprised if such a shim would be used here, perhaps a bearing of some sort.
Simon TR4a (but noses in to other peoples conversations!)Also an MG fan!