Happy New Year! It may be a bit late for new year wishes this year, but it is never too late to use January as a moment to refresh and resolve after the winter break. That said, the traditional winter break thinking time is increasingly a fantasy, and this year has been more brutal than most.  

Between the late finance settlement and the eye-wateringly tight deadline to throw your hat in the ring for delayed elections, devolution and unitarisation, this year's festive break was less It's a Wonderful Life and more Everything, Everywhere, All At Once – complete with the carnage.