Do you ever feel like packing it in to work all the hours God sends for nothing and get your own business off the ground? Do you dream of the opportunity to be your own boss and turn your small investment into a gold mine?

And what about the tax implications?

Entrepreneurs will be hardest hit by next year’s rise in the top rate of income tax as they are 26 times more likely than the average person to earn over £150,000, according to research reports Accountancy Age.

There’s something about that which makes it difficult to work out if being an entrepreneur is a bad thing (tax implications obviously) or a good thing (the 26x more likely to earn over £150k).

Given the difficulty of even getting out of bed in the morning in this economic environment, current entrepreneurs and future hopefuls might see tax as the final nail in the coffin of their hot idea.

As recovery company, Tenon chief executive Andy Raynor puts it:

‘The government aims to punish those responsible for the financial crisis but has hit the group best placed to lead the way out of recession, raising yet more questions about the government’s commitment to small business.’