A look back at 2023

Well we got through another year! It doesn’t seem five minutes since I was writing my retrospective of 2022 and here I am now looking back at 2023. I like to start the year by painting a picture of the tax world as seen through the eyes of Taxation magazine and as ever there is much to talk about so let’s get started.

At last some stability

Last year’s review was dominated by the unprecedented political turmoil which saw three prime ministers and four chancellors. I reflected then on the problems we faced keeping up with all of the twists and turns of policy announcements and retractions. Thankfully this year has been rather calmer. The prime minister and chancellor were both in office for the entire year (assuming that there has not been a last minute back bench coup – never say never!) and...