For many years now the small business sector has appeared to nag successive Chancellors for small adjustments and a common sense approach to the taxes and regulations that govern and impede their progress towards success.
One definition of the word nagging is that it is a reasonable request that has to be made an unreasonable number of times; this would certainly appear to apply in the case of Budget announcements and Her Majesty's Treasury in general.
The problem is that it is always small adjustments and acknowledgements that are needed in order to make big differences, and if these requests are ignored they become major issues.
The Chancellor and the Treasury, along with most Ministers and Government Departments, seem unable to grasp the difference between large conglomerates, including organisations within the public sector, and small businesses. Those measures that are suitable and effective in the control of these big organisations are stifling to the self employed and the growing business. In December the pre-Budget report looked promising and as we wait for the Chancellor's announcements we can only hope that he will keep his promises.
Sorry, but he broke the one about the working tax credits being paid directly to employees by the Inland Revenue rather than employers having to do the administration and make the payments.
This was announced in last year's Budget speech but there is still no timetable to implement what would be a very worthwhile change.
It would take a burden off the business person and gives privacy and dignity back to the employee.
While he's implementing this he could also take back to the state the task of paying statutory maternity pay. Businesses employ people, they should not be used as a part of the benefit office.
The Institute of Public Policy Research, the Government's own think tank, has advised an overhaul of inheritance tax to bring it into line with the reality of today's finances, saying that no tax should be paid on estates worth less than £350,000.
The knowledge that the money and property you can leave to your successors is being fairly assessed and reasonably taxed would remove a deepening black cloud hanging over the more senior business owner with a son or daughter in line for succession.
In the last year there have been welcome moves to ensure that small companies can bid for Government contracts. Mr Brown must ensure that this continues and that access to these contracts becomes even more easily available to the many thousands of small businesses who can happily fulfil the contracts at reasonable prices.
Any drive for efficiency should not preclude opening public service contracts to small business. What it should do is tackle the red tape that currently surrounds public procurement. Mr Brown should make that clear in his Budget statement.
* Diane Rayner is the West Midlands policy development officer of the Federation of Small Businesses.
