Thanks to accountancy firm MacIntyre Hudson for picking through the dog-ends of the Budget to light up Business Note 34.

It states that long cigarettes – defined as those exceeding 8cm in length, excluding filter – will now count as more than one ciggie for duty purposes. 

Each additional 3cm (or part thereof) of gasper over 8cm will be classified as one further fag, meaning, for instance, that a 12cm coffin nail will be treated as if it were three smokes.

'The measure will ensure UK legislation remains aligned with European
Directive 95/59, which has been amended to prevent tax avoidance,' says the note.

MacIntyre Hudson's Patrick King points out that there's no reference to the width of snouts, adding: 'One imagines we shall soon see the market flooded with 8cm-long "fat" cigarettes to get round this new classification. 

'Presumably, Budget 2011 will include anti-avoidance defining the girth of a cigarette.'

The possibilities are enough to leave you ashen-faced with bemusement.

• anti-avoidance
• Budget 2010
• cigarettes
• MacIntyre Hudson

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