If they really do want to protect children from the damaging effects of advertising, start by banning gambling adverts from sporting events.  Don’t allow football matches to be sponsored by betting companies.  The results of this corruption are potentially much worse than little Jimmy’s failing eyesight.

The emphasis should not be on the method of accounting at all.  It should be on the responsibility for accounting for profits, by whatever means.

The tax system is hugely complicated, partly because it strives to create fairness in how people contribute.  Unfortunately the complications contribute largely to its unfairness.  The more wealthy can employ schemes to avoid their intended contributions.  At the lower end of the scale the workforce, highly or lowly paid, has little scope for reducing or avoiding their tax and National Insurance liabilities.  Many employees earn no more or less than the proprietor of a very small business.  They pay their taxes through the PAYE system without question.  They may complain, but they have little choice.  Is it fair on them to make it easier for the self employed (on whatever scale) to pay less than their fair share of tax?

The comparative ‘freedom’ of self-employment carries with it the responsibility for the self-employed to account for what they do and to make a corresponding contribution to the country’s funding.  Acounting for what they do should not be made easier because accounting is difficult, - it isn’t.  They should be educated to make it a normal, accepted responsibility.  If they cannot cope with the simple recording of income and relevant expenditure, they should not be allowed to self-assess.

Any other basis would be too expensive to administer.  The present system is increasingly driven by fear because it is too expensive to police properly (much like the rest of society).  So what’s the answer?  I’m an accountant and, as usual, have absolutely no idea - but I do know that when there is something to be taken advantage of , there is never a shortage of participants.

Is it really acceptable to encourage people, especially children, to believe that it is perfectly normal to consider placing bets on such nonsense as who scores the next goal, which is the next corner flag to be knocked over, or even who wins?  Or perhaps it is normal, which is even more tragic.  ‘Doing the pools’ or a weekly punt on the Lottery is one thing (well, two things), but making gambling an automatic part of watching a game seems almost corrupt.  Do the authorities not realise that gambling is, potentially, very addictive?  Of course they do, in exactly the same way they have known for long enough that not enough is being done by them or by most people to provide for retirement.  But that’s tomorrow’s (and someone else’s) problem.

It might be perfectly acceptable for over-paid footballers to idly fritter away their excessive funds on gambling of one sort or another, but it should not be considered suitable for more normally paid people to supplement their meagre existence - it is more likely to make their existence even more meagre.

I am not convinced that we did the right thing entirely.  Someone suggested the treatment gave us time to come to terms with losing her, and there is an element of truth in that.   Because it is possible for medical skills to intervene, it doesn’t mean it is right to use them.  I worry that pet insurance and modern science makes cowards of us all and simply puts off the inevitable decision that should really have been made sooner.

I am grateful for the time Bella had with us - nine years in all.  It seems such a short time since we brought her home as a puppy with her sister, Rosa.  She is not the first dog, or Red Setter, that we have lost - we understand the process, but it seems owning pets is similar to child birth.  ‘Never again’ and similar exclamations are forgotten and the cradle and kennel are again re-stocked - to suffer the inevitable pain, yet again.  I was going to say that, at least with childbirth you get the pain out of the way at the beginning - but even that’s not entirely true - pain comes in many forms.

An earlier paragraph in the article had explained that the value of investments may go down, as well as up, but if a reader homes in on the heading ‘Is my money protected?‘ the risk element may escape their understanding and there is a danger they might believe that their investment in a stocks and shares ISA is protected from a fall in value, which it most certainly isn’t.

There is a tendency for people to believe what they want to hear.  Writing concise explanations for people with no prior knowledge is fraught with danger.  So, too, is reading concise explanations with no prior knowledge.

We have devised a spreadsheet that attempts to overcome all the obstacles and to encourage full completion of the record, including the elusive analysis, and reconciliation with the bank account(s).  It also provides figures for the VAT  returns.  It is cashbook based and does not provide ledgers to control debtors and creditors.

We have clients who have taken to the system like ducks to water.  They encounter the odd reconciliation problem, which is resolved by a quick review and exchange of files, but generally it is time saving for them and certainly time saving for us at the year end.  At any intermediate time of the year the record and results can be reviewed with some confidence.

Check out the web site and see a demo version of the file.  There are no instructions.  The sheets are protected to prevent overwriting critical formulas and to allow input where input is required.  We are pleased to talk through the operation of the various pages if necessary.

If men are more likely, statistically, to be involved in an accident, why shouldn’t their insurance premiums be higher than a similar policy for a woman?  Insurance is surely a matter of statistics.  This decision is like forcing a bookmaker to give the same odds for a three legged donkey as for a thoroughbred stallion.  (Not that I’m comparing women with donkeys or men with thoroughbred stallions - or vice versa) - nor am I condoning gambling.

Don’t give little Jimmy a doll for his birthday, don’t buy Lucy a train set (unless they specifically ask for one) and don’t make judgements that pretend everyone is the same - we’re not.

How much should we spend on keeping our pets alive?  Without insurance, many life-saving treatments would be out of the question for many, if not, most people.  Even with insurance, not all costs are covered.  So how much is reasonable?  Animals rely entirely on us.  They are not protected by laws against euthanasia.

Nothing, except death, is certain.  Bella’s life might be extended for 2-3 years, it might only be for six months. Should that matter?

We have taken the view that where there is some scope for optimism that she has the prospect of a good quality of life, for a reasonable time, without undue stress from the treatment, we have a responsibility to do what we can, but in the certain knowledge that we shall eventually be responsible for her death.

And I thought Bella was the bitch!

Working in tax, dealing with HMRC, seeing clients, should provide more than enough material - but alas.

Then along comes football - again.  Not so much the game, but the sidelines.  ‘What does a woman know about the off-side rule?’ is what I said when watching the Liverpool game.  A few moments earlier my son had been trying to explain it to his (Irish) girlfriend.  Now if that isn’t material for humour, I don’t know what is.  Except in today’s world, it probably  comes under the headings of sexism and racism.

I had not the slightest thought that an official running the line in a first class football match didn’t know the rules.  It was humour.  Stereotyping has always been the source of much humour - the mother-in-law, women drivers, women reading maps and many more.  Women do figure largely in the list (and not without good cause).

Oh for the good old days.  Days without central heating, when you went to bed on a freezing winter’s night either with a hot water bottle and the danger of getting chill blains, or without a hot water bottle and the danger of frost bite.  The good old days, before the advent of political correctness.  Beware! these ‘isms’ will be the death, not just of humour, but of free speech and much more if left unchecked.  Men should not lose their jobs because of a bit of harmless banter.   Give me chill blains or frost bite any day.

It’s good to see the makers of satnavs still have a sense of humour - using a woman’s voice to give directions - that is funny.

England’s exit from the competition after a dismal campaign should introduce a touch of realism into the quality, cost and expectations of our local, overpaid and over-rated players.  Managers (both home-grown and foreign) have come and gone since 1966, without success; it can’t all be down to them (although it has to be said, they do pick the teams - and do they pick ‘em?).  If Heskey is a strong contender for the team, I don’t care how fit the squad is, it is not good enough.

Where the fault is (Waddle has a theory) I know sweat FA.  Is it the FA?  Is it the manager?  Is it the number of foreign players in our premier league sides?  Or is it more fundamental?  The flawed concept of protecting children from failing or being on the losing side?  As our standard of living falls, perhaps it will create a will to win - something, even if it is only Eurovision.  ‘Football’s coming home’ should win a few sympathy votes - and show we haven’t lost our sense of humour.