Swapping presents - the impudence! (8)
I believe the answer is:
pertness
'the impudence' is the definition.
(thesaurus)
'swapping presents' is the wordplay.
'swapping' indicates an anagram (I've seen 'swaps' mean this).
'presents' anagrammed gives 'PERTNESS'.
(Another definition for pertness that I've seen is " Presents (anag)".)
I've seen this clue in The Globe and Mail.
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