Help ! won't start

Hi . After a recent head gasket replacement on my ML 214 start up is a problem.I have spark at the plugs,fuel at carby and I believe timing is close enough to start yet no luck. The head was surfaced whilst off .I have bolted the rocker shaft back down as before. Could valve adjustment be a cause ? Any ideas as I am running out of hair!

If the head was off,you will need to reset your valve clearances.............Its also a good idea to try for a start with aerostart,this will indicate where the problem is..........often the sudden increase in vacuum will start the carby working ,too.........

Sounds like valve clearance as once the head has been shaved the gaps would be tighter than before. Pull the plugs and go through all the valves checking and adjusting them. Then just to amuse yourself check the plug leads are on in the correct order and that the points are clean and gapped correctly. These are what I would check before trying to flatten the battery.