HMRC responded to concerns raised in its Making Tax Digital consultation. It will allow continued spreadsheet use, quarterly reporting for some businesses, and free software. Charities will be exempt and partnerships above £10M have a deferred start until 2020. Commentators say HMRC is listening to stakeholders but businesses should still prepare for changes. A European court case determined that a holding company cannot reclaim VAT without making charges for management services, as there was no economic activity. Another DIY builder's VAT refund claim was rejected because planning permission did not allow for separate dwelling use, a legal requirement.