To begin again is almost to take liberties (6)
I believe the answer is:
resume
'to begin again' is the definition.
(resume can mean to start doing something again)
'almost to take liberties' is the wordplay.
'almost' means to remove the first letter.
'to take liberties' becomes 'presume' (I've seen this in another clue).
'presume' with its initial letter taken away is 'RESUME'.
'is' is the link.
(Other definitions for resume that I've seen before include "Continue after a break" , "Carry on (with something adjourned)" , "Begin again (after gap)" , "Start or take up again" , "Start again having taken a break" .)