In our 18th edition of Tax Aware, and the first of 2023, we first look back on what was a very interesting year in the world of tax. We then celebrate the pioneering international case success in the protection of individuals' rights to privacy, in which Mishcon de Reya is proud to have played a role. In addition, we consider how recent cases have impacted the VAT treatment of employment vouchers, deductibility of group loans, and what properties qualify as "mixed use" for SDLT purposes. We also set out key developments introduced for crypto-asset reporting, proposed changes to CSOPs and the new UK-Brazil double tax treaty. Our Tax Aware FAQ this time focuses on reporting obligations for property holding structures. Please do let us know if you'd like us to consider anything in particular for our next issue of Tax Aware. We hope you enjoy this issue.