I am thinking of making a range of gifts from pictures of tattoos and album covers.Any copyright issues ?

Yes. If you don't have permission of the artists, especially from the album covers, you are violating the copyright. You are attempting to make a profit from the work of others without permission or licensing. If you buy stock photos and adapt them for your work, that is a different matter, but just using pictures wherever you find them (magazines, random pharmacy online images off the internet, photos of album covers you've taken, etc.) is copyright violation because you are neither the creator nor owner of the artwork and images involved.