Thanks for all the replies and advice, even the the tongue in cheek ones.
The bores were honed prior to the re-build and the bike had only done around 200 miles with the smoking on the one side more or less immediate and as there were some issues found with a valve seat and an oil ring some logic to the possible cause. However, this problem with it smoking on both side has started again straight from re-build but as indicated only once it gets warm.
Inlet valve guides have oil seals fitted so don't believe that oil is finding its way down there, though not impossible so worth checking if design allows?
The breather has been check and seems to be OK. A longer bed in time might be the answer but the amount of smoke just don't seem right?
It sadly looks like another barrel and head off job for him, don't we just love our hobby!