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Welcome to another web-update. We have a new Finance Act and new guides to Making VAT Digital. As HMRC have not put out anything useful on the topic of digital exclusion we have created our own guide.

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This time, we feature some useful new guides to assist you in planning for the end of the tax year as well as making a review of topical cases.

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The chancellor has announced date of his Spring Statement. This is an not an additional budget (Budget 2019 is scheduled for the Autumn), we might though expect further announcements on key measures such as Making VAT digital and perhaps hear more on certain outstanding consultations, such as employment status.

In Sandra Annette Carter v HMRC [2018] TC6862 the FTT found that an accountant’s use of home claims were excessive. There was no evidence to show business use of three rooms, and the claim was reduced to one room.

The Chancellor of the Exchequer has announced that the next Spring statement, where the government will respond to the forecast from the Office for Budget Responsibility (OBR), will be held on the same date as last year, on Wednesday 13 March 2019.