Harrison returned to the song in December 1972, during a break in the sessions for his "Living in the Material World" album, the start of which had been delayed by the various business and tax problems connected with his Concert for Bangladesh aid project. By this time, Harrison, Lennon and Starr had grown disaffected with manager Allen Klein and had chosen not to renew his contract. Once album sessions resumed in January 1973, Harrison taped the basic track for "Sue Me, Sue You Blues" at the Beatles' Apple Studio, in central London.