By Eliot Wilson Dear Tom Eliot, in his laugh-riot The Waste Land, said that “April is the cruellest month”. I’ve always thought he was wrong, and that the curse surely lands on January: Christmas is over, you have spent, eaten and drunk too much, you feel like you never want to see your family again and it is cold and dark. Society encourages us to make resolutions but it is a dastardly business of kicking you when you’re down. If you want a new and better job, or to lose three stones and be beach-ready by the summer, or finally learn to hang-glide/cross-stitch/speak Tagalog, I am not your man…