As I sit here staring out of the window at the snow falling on yet more snow, it is nice to be featured in the quotes of 2009 alongside my fellow accountants and financial journalists. Those with good common sense such as Mervyn King are also featured. If only those in charge of the tax system took any notice of the rest of us, life for small businesses could be so much less bound up in red tape and uncertainties. Whilst worthies such as Gordon Brown and Dave Hartnett are also featured it is generally for their shortcomings and not for anything positive. When will the government realise that idiocies such as the uncertainty of employment vs self employment compounded by IR35 are holding business back. Instead ideology has allowed these topics to become political footballs tossed into the arena on the grounds that small businesses are an under class designed solely to avoid paying national insurance and tax.