Plenty more to smoke and drink

If all goes well, 'booze cruises' may soon become a thing of the past. The European Court of Justice (ECJ) is set to rule next week that goods which we buy elsewhere in the EU without setting foot outside the country will only attract duty in the country of origin. No need therefore to traipse across the Channel for booze and fags. We can just order them over the internet, pay the much lower duty charged in that country, and have them delivered here free of UK-duty. This is a big tax saving, as we all know the hefty duty payable on these goods if we buy them in the UK.

Who will suffer? Small businesses in the UK, of course. UK duty is one of the highest in the EU. It therefore makes sense to buy the goods from a country with a lower duty. Who is going to want to buy 200 cigarettes from the local off licence for almost £50, when with a click of the mouse, same cigarettes can be bought from Riga for a little over £7? Uncle Gordon will also suffer as this will lead to a drop in the £15bn he rakes in every year from both tobacco and alcohol duty.