The annual depressant is being distributed via the many news' networks as the Lib Dem conference grinds on and they turn on their Coalition partner, as expected. Boris Johnson summed it all up brilliantly in his Daily Telegraph column yesterday. What's so true to form is that, after three years of shared responsibility, the Lib Dems can only come up with the idea of a nasty, punitive tax on so-called 'mansions'. Even the name, 'Mansion Tax', is aimed at stirring up one of man's most basic instincts: envy. The better off already pay huge amounts of tax, many would say inequitable amounts of tax, and to target people's homes because they are of a certain size is political vandalism and proves the Lib Dem policy tank is empty. No change there. Rather than the state taking more and more money off people, it should be cutting its cloth and giving it back. For too long we have lived way beyond our means and it is up to responsible and progressive politicians and Parties to start creating an environment where effort, hard work and entrepreneurial flair is rewarded. It is this that creates jobs and wealth, not vacuous and ill-judged sound bites that appease a Party that refuses to grow up.