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That was the year that was 2023

2023 may have lacked the drama of 2022, but Jemma Dick reckons we deserved a quiet-ish year ahead of the fun and games of the general election in 2024.

January

A former chancellor was ostensibly forced to resign because some bloke called Dan Neidle of Tax Policy Associates (no never heard of him either) was curious as to the involvement of an offshore trust in the disposal of £25m worth of shares. The main takeaway? Don’t mess with someone who finds threatening letters incorrectly labelled as ‘confidential’ more tickle than SLAPP. Thank goodness nobody will make that mistake again.

A rose by any other name will still smell as sweet. And so too as we learned in Sexton and another [2023] UKFTT 73 (TC) the right to use ‘bare land’ will still be considered the right to...

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