Should We Be Taking Nuclear Threats More...
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No best answer has yet been selected by totnestimer. Once a best answer has been selected, it will be shown here.
For more on marking an answer as the "Best Answer", please visit our FAQ.It's where you buy them that counts, so if you buy them in Gibraltar, the Gibraltar limit counts. The allowance from Spain applies to cigarettes bought duty paid in the EU, not to cigarettes generally.
However, UK customs may not look that closely at them and assume they are from Spain - but if they do look I've no doubt they will be able to tell where they were bought and they are duty free and way over the limit.
That's assuming you get them from Gibraltar into Spain (200 allowance only) without incident.