The Office for Tax Simplification has published its first report on simplifying small business tax.
I submitted evidence to this review and met the OTS.
And they seem to have listened. One recommendation is for a reform I first suggested in 2006 - and which was (I know) reviewed extensively by HMRC at the time (I know because I met them to discuss it). This is for a flat rate deduction for expenses for small business. In other words, all a small business would have to record would be its income and a standard offset percentage would be allowed, if they wished, for expenses.
Tax fraud at this level is on income - so the whole focus should be on that. And of course this would not stop a business preparing accounts if it wanted.
This is a move in the right direction.
Merging NIC and income tax is another issue.