City types might think they've got a rough deal from the UK government after it introduced a damning windfall tax on bank bonuses last month, but spare a thought for our poor US counterparts, who are struggling with an altogether uglier reality.

Before packing up for the holidays, lawmakers in Washington pushed through a 10 percent tax on indoor tanning services, to replace its cosmetic surgery "botax" (groan).

But the US government is now facing a backlash from the industry, which says it is grossly overestimating tanning revenues and the potential tax take from the new policy, not to mention the hordes of dedicated tanning fanatics intent upon keeping up their colour at all costs.

And Gordon Brown thought he had it bad truing to convince the City to suffer a bonus blow?