Reasonable Excuse for Relevant Charitable Purpose VAT Relief – Westow CC
A decision of the Upper Tribunal (Westow Cricket Club v HMRC) appears, at first sight, to having nothing to do with charities, but it has a passing interest, since it refers to a CASC and a case (not the first) in which a CASC mistook itself for a charity.
Westow Cricket Club (a CASC) issued a certificate under which it claimed the zero rate relief for a new building, on the basis of intended use of it, by a charity, for relevant charitable purposes. It was not a charity. Did it have a reasonable excuse for not noticing that inconsistency? If not, then the 100% penalty payable to HMRC had the effect of reimbursing the VAT relief, which, if we assume that the contractor is not pursued by HMRC for the undercharge, is all that HMRC gets back. It does not achieve a punitive recovery, despite the liability being deemed to be a penalty.
The appellant had written to HMRC asking whether it qualified. In that letter it said it was a non-profit body, and made no mention of not being a charity. HMRC prefaced its response with the usual disclaimer to the effect that it was not prepared to issue a formal decision, and then went on to confirm that it appeared nonetheless that the development qualified for the claimed relief. Fortified by this, the CASC issued the certificate to the contractor.
The First tier Tribunal had decided that, whatever one might say about that HMRC letter in response to the appellant’s letter, it must have been obvious from the certificate words that the appellant was not a charity, but was claiming to be one, and thus could not have a ‘reasonable excuse’ for that oversight.
On appeal, the Upper Tribunal has overturned that decision, and has allowed the appellant’s appeal.
The reasons are varied, but can be summarised as follows. First, whilst HMRC sought by the usual disclaimer in the letter to allow itself room to waive any liability for its approval of the relief, that might not be regarded as sufficient to displace ‘reasonable excuse’ for an error (as distinct from liability to a sum of actual tax). It was reasonable to rely on the advice irrespective of the formulaic disclaimer. In that respect, the fact that the legislation requires a penalty to be levied to have the same effect as reimbursing VAT, is a frailty from HMRC’s point of view, as has been seen in recent cases.
Second, whilst it may seem terribly obvious to some people that a CASC is not a charity, this was a volunteer run club, and CASCs are often viewed as charitable, in a sense, which seems a reasonable misconception. Having received the HMRC response, which had not made clear that the status of a charity was critical, and having never claimed in their letter to HMRC that they were a charity (but only a non-profit body) the judges thought that the CASC volunteer staff had not been unreasonable to assume that the term ‘charity’ had a relatively relaxed definition.
So ‘reasonable excuse’ was granted by the tribunal.
Plainly, this outcome is not so very welcome to charities, which need to undergo the regulatory impositions which are a quid pro quo for a range of tax benefits. However, perhaps the most striking thing here is that HMRC appears not to have accepted that the response to the letter ought, at minimum, to have mentioned the need to be a formal charity. In addition, it seems strange, perhaps, that HMRC did not revert to the contractor to pay the tax, since only minimal due diligence by the contractor would have uncovered that the customer was not a charity and therefore could not qualify for the relief. Whilst HMRC rightly seeks not to cause a cost to a supplier who has accepted a certificate to the effect that the use will be a qualifying one, that is not to the same as not requiring the supplier to take reasonable care that the customer is a charity in the first place, and therefore has the status to be capable of receiving services at a charity rate of charge. Indeed, the HMRC’s Notice says: “Suppliers must take reasonable steps to check that their customer holds appropriate charitable status.”
So, it seems to me that the CASC may have had a reasonable excuse in all the circumstances to issue the erroneous certificate, but the supplier was not entitled to accept it, and HMRC does not really have much of an excuse for failing to respond to the CASC with guidance on the status issue.
That said, it would not be surprising if HMRC appealed to the Court of Appeal on the question of whether the person completing a certificate which asserts possession of charitable status can ever have an excuse for wrongly doing so. HMRC perhaps should drop the argument based on the routine disclaimer in their letter however, particularly given the frailty of their response, and case management, in more general terms.
Graham Elliott is Technical Adviser to the Charity Tax Group
Comments
alo789hk: alo789 chinh th?c – alo 789 dang nh?p
order medicines online india: lowest prescription prices online india – cheapest online pharmacy india
india online pharmacy store online medicine shopping in india online medicine shopping in india
http://mexicanpharminter.com/# mexican pharmacy online order
online canadian pharmacy
canadapharmacyonline com: Pharmacies in Canada that ship to the US – canadian pharmacies comparison
http://interpharmonline.com/# pharmacies in canada that ship to the us
MexicanPharmInter: mexican drug stores online – mexican pharmacy online
http://indiamedfast.com/# online pharmacy india
canadian pharmacy 365
mexican drug stores online: MexicanPharmInter – Mexican Pharm Inter
https://mexicanpharminter.shop/# reliable mexican pharmacies
canadian pharmacies online: Inter Pharm Online – canadian online pharmacy
https://indiamedfast.shop/# buying prescription drugs from india
my canadian pharmacy reviews
online pharmacy india: IndiaMedFast.com – online pharmacy india
https://mexicanpharminter.com/# mexican drug stores online
https://interpharmonline.com/# canadian pharmacy in canada
canadianpharmacyworld com
online medicine shopping in india: IndiaMedFast – india online pharmacy store
real canadian pharmacy Pharmacies in Canada that ship to the US canadian world pharmacy
canadian pharmacy ltd: most reliable canadian online pharmacies – canada pharmacy online
https://indiamedfast.shop/# cheapest online pharmacy india
https://indiamedfast.com/# india pharmacy without prescription
legitimate canadian pharmacy online
ordering drugs from canada: certified canada pharmacy online – buy prescription drugs from canada cheap
https://mexicanpharminter.shop/# mexican pharmacy online store
canadian neighbor pharmacy: Certified International Pharmacy Online – canadianpharmacy com
IndiaMedFast cheapest online pharmacy india IndiaMedFast
https://mexicanpharminter.com/# mexican drug stores online
canadian pharmacy drugs online
mexican drug stores online: Mexican Pharm International – Mexican Pharm Inter
https://indiamedfast.com/# buying prescription drugs from india
https://mexicanpharminter.shop/# Mexican Pharm Inter
precription drugs from canada
cheap canadian pharmacy online: online canadian pharmacy no prescription – canada discount pharmacy
online medicine shopping in india order medicines online india online medicine shopping in india
https://indiamedfast.shop/# buying prescription drugs from india
ordering drugs from canada: most trusted canadian pharmacies online – canadian pharmacy
https://mexicanpharminter.shop/# mexican pharmacy online store
rate canadian pharmacies
https://tadalafileasybuy.com/# TadalafilEasyBuy.com
Tadalafil Easy Buy: Cheap Cialis – Tadalafil Easy Buy
https://tadalafileasybuy.shop/# TadalafilEasyBuy.com
Tadalafil Easy Buy: cialis without a doctor prescription – TadalafilEasyBuy.com
Generic 100mg Easy Generic 100mg Easy buy generic 100mg viagra online
https://kamagrakopen.pro/# kamagra gel kopen
Sildenafil Citrate Tablets 100mg: Generic100mgEasy – buy generic 100mg viagra online
http://generic100mgeasy.com/# Generic100mgEasy
Generic 100mg Easy: Generic100mgEasy – Generic100mgEasy
https://generic100mgeasy.shop/# buy generic 100mg viagra online
http://generic100mgeasy.com/# Generic 100mg Easy
Generic100mgEasy Cheapest Sildenafil online cheap viagra
TadalafilEasyBuy.com: cialis without a doctor prescription – TadalafilEasyBuy.com
TadalafilEasyBuy.com: Tadalafil Easy Buy – Cialis without a doctor prescription
https://tadalafileasybuy.com/# cialis without a doctor prescription
https://generic100mgeasy.com/# Generic 100mg Easy
kamagra pillen kopen: kamagra 100mg kopen – kamagra gel kopen
buy generic 100mg viagra online: Sildenafil Citrate Tablets 100mg – viagra canada
https://kamagrakopen.pro/# Kamagra Kopen Online
Kamagra Kopen Kamagra Kopen kamagra jelly kopen
https://tadalafileasybuy.shop/# TadalafilEasyBuy.com
KamagraKopen.pro: kamagra pillen kopen – Kamagra Kopen
cialis without a doctor prescription: cialis without a doctor prescription – TadalafilEasyBuy.com
https://generic100mgeasy.com/# buy generic 100mg viagra online
Tadalafil Easy Buy: TadalafilEasyBuy.com – cialis without a doctor prescription
https://generic100mgeasy.com/# buy generic 100mg viagra online
kamagra gel kopen: Kamagra Kopen Online – KamagraKopen.pro
Buy Tadalafil 20mg Cialis 20mg price in USA cialis without a doctor prescription
https://kamagrakopen.pro/# KamagraKopen.pro
Kamagra Kopen: kamagra jelly kopen – kamagra pillen kopen
https://generic100mgeasy.shop/# Generic 100mg Easy
kamagra 100mg kopen: Kamagra – Kamagra Kopen Online
Generic100mgEasy: Generic100mgEasy – Generic100mgEasy
https://kamagrakopen.pro/# Kamagra
http://generic100mgeasy.com/# Sildenafil 100mg price
Order Viagra 50 mg online best price for viagra 100mg Generic 100mg Easy
Tadalafil Easy Buy: TadalafilEasyBuy.com – Tadalafil Easy Buy
https://kamagrakopen.pro/# kamagra 100mg kopen
Viagra Tablet price: buy Viagra over the counter – buy generic 100mg viagra online
https://tadalafileasybuy.shop/# Tadalafil Easy Buy
http://generic100mgeasy.com/# Generic100mgEasy
buy generic 100mg viagra online: Generic 100mg Easy – buy generic 100mg viagra online
Generic 100mg Easy: Generic 100mg Easy – Generic100mgEasy
https://kamagrakopen.pro/# kamagra kopen nederland
buy generic 100mg viagra online Generic Viagra for sale Generic 100mg Easy
https://kamagrakopen.pro/# Kamagra Kopen Online
Officiele Kamagra van Nederland: kamagra jelly kopen – kamagra jelly kopen
Tadalafil Easy Buy: TadalafilEasyBuy.com – Tadalafil Easy Buy
https://kamagrakopen.pro/# Kamagra Kopen Online
пин ап казино официальный сайт – pinup 2025
pinup 2025 – пинап казино
пин ап казино: https://pinupkz.life/
Cheap Sildenafil 100mg buy generic 100mg viagra online Generic 100mg Easy
пинап казино – пинап казино
пин ап казино официальный сайт – пин ап зеркало
пин ап казино официальный сайт: https://pinupkz.life/
пинап казино – пин ап зеркало
пин ап – пин ап казино зеркало
пин ап: https://pinupkz.life/
пин ап вход – pinup 2025
kamagra kopen nederland Officiele Kamagra van Nederland Officiele Kamagra van Nederland
пинап казино: https://pinupkz.life/
пин ап казино зеркало – пин ап казино
пин ап зеркало – пинап казино
пин ап зеркало: https://pinupkz.life/
buy generic 100mg viagra online buy generic 100mg viagra online Generic 100mg Easy
пин ап – пин ап вход
pinup 2025 – пин ап вход
пин ап казино зеркало: https://pinupkz.life/
пин ап вход – пинап казино
пин ап – pinup 2025
Kamagra Kamagra kamagra gel kopen
пин ап казино: https://pinupkz.life/
пин ап казино – пин ап
пин ап казино – пин ап вход
Kamagra Gel: Kamagra kaufen – Kamagra Gel
Apoteket online Apotek hemleverans recept Apotek hemleverans recept
online apotheek: Betrouwbare online apotheek zonder recept – Online apotheek Nederland zonder recept
http://kamagrapotenzmittel.com/# Kamagra Oral Jelly kaufen
http://apotheekmax.com/# de online drogist kortingscode
Online apotheek Nederland zonder recept: Online apotheek Nederland zonder recept – Betrouwbare online apotheek zonder recept
Apoteket online: apotek pa nett – Apotek hemleverans idag
https://kamagrapotenzmittel.shop/# Kamagra Gel
http://apotheekmax.com/# de online drogist kortingscode
kamagra Kamagra Oral Jelly kaufen Kamagra Original
apotek pa nett: Apotek hemleverans recept – Apotek hemleverans idag
online apotheek: Apotheek online bestellen – de online drogist kortingscode
https://apotekonlinerecept.com/# apotek online
https://apotekonlinerecept.shop/# apotek online
Kamagra Oral Jelly: Kamagra Oral Jelly – Kamagra Oral Jelly kaufen
https://apotheekmax.com/# Betrouwbare online apotheek zonder recept
apotek online recept: Apoteket online – Apotek hemleverans recept
Kamagra Original Kamagra Oral Jelly kaufen Kamagra kaufen ohne Rezept
http://apotheekmax.com/# online apotheek
https://apotheekmax.shop/# Beste online drogist
Apotheek Max: de online drogist kortingscode – de online drogist kortingscode
Apotheek Max: ApotheekMax – ApotheekMax
https://apotheekmax.shop/# Beste online drogist
http://kamagrapotenzmittel.com/# Kamagra Oral Jelly
Kamagra Original kamagra Kamagra Oral Jelly
Apotek hemleverans recept: Apoteket online – apotek online recept
Kamagra Gel: Kamagra Oral Jelly – Kamagra kaufen
https://apotekonlinerecept.shop/# apotek online recept
http://apotekonlinerecept.com/# Apoteket online
http://apotheekmax.com/# online apotheek
Online apotheek Nederland met recept: de online drogist kortingscode – Beste online drogist
Apotek hemleverans idag: apotek online – apotek online
Apotek hemleverans idag Apotek hemleverans recept Apotek hemleverans recept
https://apotekonlinerecept.shop/# Apotek hemleverans recept
https://apotheekmax.com/# Beste online drogist
Kamagra kaufen ohne Rezept: Kamagra Oral Jelly – Kamagra Oral Jelly
Kamagra Oral Jelly: kamagra – Kamagra kaufen
https://apotekonlinerecept.shop/# apotek online
https://kamagrapotenzmittel.shop/# Kamagra online bestellen
Kamagra Gel Kamagra kaufen ohne Rezept Kamagra kaufen ohne Rezept
apotek online recept: Apoteket online – Apotek hemleverans recept
Kamagra kaufen ohne Rezept: Kamagra kaufen ohne Rezept – Kamagra Oral Jelly
https://apotheekmax.com/# Betrouwbare online apotheek zonder recept
https://kamagrapotenzmittel.shop/# Kamagra Original
https://apotekonlinerecept.shop/# apotek online recept
Kamagra kaufen: Kamagra kaufen ohne Rezept – Kamagra online bestellen
Kamagra online bestellen: Kamagra kaufen – Kamagra Oral Jelly
de online drogist kortingscode Beste online drogist Beste online drogist
http://apotekonlinerecept.com/# apotek pa nett
Kamagra Oral Jelly: Kamagra kaufen ohne Rezept – Kamagra Gel
https://apotekonlinerecept.com/# Apotek hemleverans recept
Apotheek online bestellen: Apotheek online bestellen – ApotheekMax
https://apotheekmax.shop/# Online apotheek Nederland zonder recept
medication from mexico pharmacy: Agb Mexico Pharm – mexico drug stores pharmacies
www india pharm: www india pharm – www india pharm
https://agbmexicopharm.shop/# Agb Mexico Pharm
www india pharm www india pharm indian pharmacy online
maple leaf pharmacy in canada: go canada pharm – canadian pharmacy online
mexican mail order pharmacies: mexico pharmacies prescription drugs – Agb Mexico Pharm
top 10 online pharmacy in india: world pharmacy india – indian pharmacy online
https://agbmexicopharm.shop/# Agb Mexico Pharm
onlinepharmaciescanada com: canadian pharmacy checker – canadian pharmacy india
mexico drug stores pharmacies: Agb Mexico Pharm – п»їbest mexican online pharmacies
cheapest online pharmacy india www india pharm indian pharmacy
indianpharmacy com: indian pharmacy paypal – indian pharmacies safe
https://agbmexicopharm.shop/# buying from online mexican pharmacy
mail order pharmacy india: buy medicines online in india – indian pharmacy paypal
medication from mexico pharmacy: Agb Mexico Pharm – pharmacies in mexico that ship to usa
Agb Mexico Pharm: Agb Mexico Pharm – Agb Mexico Pharm
https://agbmexicopharm.com/# Agb Mexico Pharm
buying prescription drugs in mexico: Agb Mexico Pharm – Agb Mexico Pharm
Agb Mexico Pharm best online pharmacies in mexico Agb Mexico Pharm
canada rx pharmacy: go canada pharm – my canadian pharmacy reviews
Agb Mexico Pharm: Agb Mexico Pharm – mexican border pharmacies shipping to usa
onlinecanadianpharmacy 24: go canada pharm – is canadian pharmacy legit
http://wwwindiapharm.com/# www india pharm
india online pharmacy: www india pharm – www india pharm
top 10 online pharmacy in india: www india pharm – www india pharm
reputable mexican pharmacies online Agb Mexico Pharm Agb Mexico Pharm
https://agbmexicopharm.shop/# Agb Mexico Pharm
indian pharmacy: www india pharm – mail order pharmacy india
buy prescription drugs from india: www india pharm – top 10 pharmacies in india
www india pharm: top 10 online pharmacy in india – indian pharmacy paypal
www india pharm: Online medicine order – www india pharm
https://agbmexicopharm.com/# Agb Mexico Pharm
Agb Mexico Pharm: reputable mexican pharmacies online – mexican border pharmacies shipping to usa
buying prescription drugs in mexico Agb Mexico Pharm mexican rx online
canadian drug pharmacy: canadian online pharmacy – safe online pharmacies in canada
canadian pharmacy 24: go canada pharm – canada drugs online
http://gocanadapharm.com/# canadian medications
canadian pharmacy com: GoCanadaPharm – canadian mail order pharmacy
medicine in mexico pharmacies: mexican mail order pharmacies – Agb Mexico Pharm
Agb Mexico Pharm: Agb Mexico Pharm – purple pharmacy mexico price list
Agb Mexico Pharm mexico drug stores pharmacies Agb Mexico Pharm
https://gocanadapharm.com/# canadian pharmacy review
best rated canadian pharmacy: GoCanadaPharm – legal canadian pharmacy online
mexican online pharmacies prescription drugs: reputable mexican pharmacies online – mexican online pharmacies prescription drugs
www india pharm: www india pharm – best india pharmacy
https://clomfastpharm.shop/# can you get clomid pills
AmOnlinePharm AmOnlinePharm AmOnlinePharm
can i buy generic clomid without a prescription: get clomid tablets – Clom Fast Pharm
ZithPharmOnline: ZithPharmOnline – ZithPharmOnline
can you get cheap clomid: where to get clomid price – how to get clomid without prescription
https://predpharmnet.com/# over the counter prednisone pills
ZithPharmOnline: where to get zithromax – ZithPharmOnline
Lisin Express: Lisin Express – Lisin Express
lisinopril buy online: lisinopril 20mg – lisinopril canada
buy prednisone 1 mg mexico prednisone 15 mg daily Pred Pharm Net
https://zithpharmonline.shop/# generic zithromax medicine
ZithPharmOnline: ZithPharmOnline – ZithPharmOnline
can you purchase amoxicillin online: AmOnlinePharm – AmOnlinePharm
Lisin Express: Lisin Express – lisinopril tablets india
https://clomfastpharm.com/# can i get generic clomid price
Clom Fast Pharm: Clom Fast Pharm – Clom Fast Pharm
prednisone tablet 100 mg: buy prednisone 50 mg – Pred Pharm Net
Lisin Express: 2 prinivil – lisinopril cost uk
zithromax cost ZithPharmOnline zithromax over the counter uk
https://predpharmnet.com/# Pred Pharm Net
cost generic clomid now: can you buy clomid without prescription – can i buy cheap clomid for sale
buy lisinopril mexico: Lisin Express – lisinopril 10 mg prices
how to get cheap clomid online: Clom Fast Pharm – clomid without dr prescription
ZithPharmOnline: zithromax azithromycin – zithromax 500 without prescription
https://zithpharmonline.shop/# zithromax tablets for sale
Lisin Express lisinopril 12.5 tablet lisinopril cheap brand
ZithPharmOnline: ZithPharmOnline – ZithPharmOnline
order amoxicillin online: where to buy amoxicillin pharmacy – amoxicillin over the counter in canada
buy generic prednisone online: Pred Pharm Net – Pred Pharm Net
https://lisinexpress.com/# Lisin Express
buying amoxicillin in mexico: AmOnlinePharm – AmOnlinePharm
ZithPharmOnline: zithromax for sale us – where can i buy zithromax medicine
AmOnlinePharm: where to buy amoxicillin over the counter – amoxicillin script
how to buy cheap clomid without prescription Clom Fast Pharm where buy generic clomid for sale
http://lisinexpress.com/# Lisin Express
order lisinopril: Lisin Express – Lisin Express
how to buy cheap clomid prices: can you buy generic clomid – Clom Fast Pharm
ZithPharmOnline: zithromax generic price – cost of generic zithromax
http://amonlinepharm.com/# AmOnlinePharm
amoxicillin 500mg capsules price: AmOnlinePharm – AmOnlinePharm
Clom Fast Pharm order cheap clomid how can i get clomid tablets
zithromax 250 mg pill: ZithPharmOnline – ZithPharmOnline
AmOnlinePharm: 875 mg amoxicillin cost – where can i get amoxicillin
https://lisinexpress.com/# lisinopril 10 mg tablet price
prednisone 25mg from canada: steroids prednisone for sale – prednisone online india
Lisin Express: zestril 5 mg india – lisinopril buy without prescription
amoxicillin 500 mg brand name: cost of amoxicillin – AmOnlinePharm
http://casinositeleri1st.com/# casino siteleri 2025
en gГјvenilir bahis casibom giris deneme bonusu veren bet siteleri casibom1st.shop
glГјcksspiel internet: guvenilir casino siteleri – en yeni deneme bonusu veren siteler 2025 casinositeleri1st.com
sweet bonanza siteleri: sweet bonanza – sweet bonanza oyna sweetbonanza1st.shop
casino slot: casibom giris – para kazandiran kumar oyunlarД± casibom1st.com
sweet bonanza demo: sweet bonanza slot – sweet bonanza demo sweetbonanza1st.shop
sweet bonanza slot: sweet bonanza 1st – sweet bonanza slot sweetbonanza1st.shop
https://casinositeleri1st.com/# deneme bonusu veren siteler
sweet bonanza giris sweet bonanza yorumlar sweet bonanza 1st sweetbonanza1st.com
sweet bonanza slot: sweet bonanza demo – sweet bonanza slot sweetbonanza1st.shop
deneme veren siteler: casibom resmi – yasal oyun siteleri casibom1st.com
sweet bonanza demo: sweet bonanza 1st – sweet bonanza 1st sweetbonanza1st.shop
sweet bonanza siteleri: sweet bonanza 1st – sweet bonanza siteleri sweetbonanza1st.shop
sweet bonanza giris: sweet bonanza demo – sweet bonanza 1st sweetbonanza1st.shop
casino siteleri 2025: yasal kumar oyunlarД± – casino siteleri casinositeleri1st.com
sweet bonanza sweet bonanza siteleri sweet bonanza sweetbonanza1st.com
bГјtГјn oyun siteleri: casibom giris adresi – en iyi yabancД± bahis siteleri casibom1st.com
gГјvenilir bahis siteleri 2025: casibom giris – caxino casibom1st.com
yeni casino siteleri: casibom – bet siteler casibom1st.com
sweet bonanza siteleri: sweet bonanza yorumlar – sweet bonanza siteleri sweetbonanza1st.shop
tГјrk partner siteleri: casibom giris – bilinmeyen siteler casibom1st.com
sweet bonanza: sweet bonanza slot – sweet bonanza slot sweetbonanza1st.shop
sweet bonanza yorumlar sweet bonanza 1st sweet bonanza slot sweetbonanza1st.com
deneme bonusu veren seat: casibom guncel giris – bonus veren bahis siteleri casino casibom1st.com
2025 bahis siteleri deneme bonusu: casibom giris – vidobet giriЕџ casibom1st.com
sweet bonanza: sweet bonanza demo – sweet bonanza oyna sweetbonanza1st.shop
https://casibom1st.shop/# slot oyunlarД±nda en Г§ok kazandД±ran oyun
sweet bonanza: sweet bonanza giris – sweet bonanza demo sweetbonanza1st.shop
casimo casibom guncel adres bilinmeyen siteler casibom1st.shop
lisansl? casino siteleri: lisansl? casino siteleri – slot casino siteleri casinositeleri1st.com
casino siteleri 2025: lisansl? casino siteleri – deneme bonusu veren siteler casinositeleri1st.com
sweet bonanza yorumlar: sweet bonanza 1st – sweet bonanza 1st sweetbonanza1st.shop
tl casino: casibom giris – bahis siteleri deneme bonusu veren casibom1st.com
sweet bonanza 1st: sweet bonanza giris – sweet bonanza slot sweetbonanza1st.shop
deneme bonusu veren seat: casibom 1st – kaГ§ak siteler casibom1st.com
slot bonus casibom 2025 deneme bonusu veren bahis siteleri casibom1st.shop
slot casino siteleri: deneme bonusu veren siteler – casino siteleri 2025 casinositeleri1st.com
https://casibom1st.com/# bet siteler
lisanslД± bahis sitesi: casibom giris – en kaliteli bahis siteleri casibom1st.com
en iyi iddaa sitesi: casibom giris adresi – betganyon casibom1st.com
lisansl? casino siteleri: casino siteleri 2025 – deneme bonusu veren siteler casinositeleri1st.com
en gГјvenilir casino siteleri: casibom guncel adres – yasal kumar oyunlarД± casibom1st.com
deneme bonus siteler: casibom guncel adres – tl casino casibom1st.com
casino siteleri deneme bonusu veren siteler deneme bonusu veren siteler casinositeleri1st.shop
https://sweetbonanza1st.com/# sweet bonanza siteleri
certified Mexican pharmacy: usa mexico pharmacy – certified Mexican pharmacy
certified Mexican pharmacy: Mexican pharmacy ship to USA – Mexican pharmacy ship to USA
https://usmexpharm.shop/# UsMex Pharm
mexican drugstore online: Us Mex Pharm – Us Mex Pharm
Mexican pharmacy ship to USA: USMexPharm – certified Mexican pharmacy
Us Mex Pharm mexican pharmacy Us Mex Pharm
Mexican pharmacy ship to USA: Us Mex Pharm – buying from online mexican pharmacy
Us Mex Pharm: Us Mex Pharm – USMexPharm
https://usmexpharm.com/# Mexican pharmacy ship to USA
usa mexico pharmacy: USMexPharm – mexican pharmacy
Mexican pharmacy ship to USA: UsMex Pharm – UsMex Pharm
USMexPharm Mexican pharmacy ship to USA Us Mex Pharm
usa mexico pharmacy: Mexican pharmacy ship to USA – mexican pharmacy
Us Mex Pharm: certified Mexican pharmacy – mexican online pharmacies prescription drugs
https://usmexpharm.com/# medicine in mexico pharmacies
certified Mexican pharmacy: certified Mexican pharmacy – UsMex Pharm
mexican pharmacy: Us Mex Pharm – Us Mex Pharm
reputable mexican pharmacies online: USMexPharm – usa mexico pharmacy
https://usmexpharm.com/# mexican pharmacy
Us Mex Pharm UsMex Pharm USMexPharm
Us Mex Pharm: mexican border pharmacies shipping to usa – Us Mex Pharm
usa mexico pharmacy: Us Mex Pharm – pharmacies in mexico that ship to usa
pharmacies in mexico that ship to usa: mexican pharmacy – Us Mex Pharm
https://usmexpharm.com/# UsMex Pharm
mexican pharmacy: usa mexico pharmacy – UsMex Pharm
certified Mexican pharmacy: Us Mex Pharm – Us Mex Pharm
Us Mex Pharm: Mexican pharmacy ship to USA – USMexPharm
usa mexico pharmacy: usa mexico pharmacy – certified Mexican pharmacy
Mexican pharmacy ship to USA mexican pharmacy UsMex Pharm
https://usmexpharm.com/# USMexPharm
USMexPharm: mexican pharmacy – certified Mexican pharmacy
UsMex Pharm: UsMex Pharm – mexican pharmacy
usa mexico pharmacy: usa mexico pharmacy – mexican rx online
http://usmexpharm.com/# Us Mex Pharm
UsaIndiaPharm: UsaIndiaPharm – mail order pharmacy india
buy medicines online in india Online medicine order USA India Pharm
buy medicines online in india: UsaIndiaPharm – п»їlegitimate online pharmacies india
cheapest online pharmacy india: USA India Pharm – USA India Pharm
http://usaindiapharm.com/# buy prescription drugs from india
india online pharmacy: cheapest online pharmacy india – UsaIndiaPharm
п»їlegitimate online pharmacies india: UsaIndiaPharm – UsaIndiaPharm
india online pharmacy: india pharmacy mail order – UsaIndiaPharm
http://usaindiapharm.com/# USA India Pharm
п»їlegitimate online pharmacies india: п»їlegitimate online pharmacies india – indian pharmacy online
online pharmacy india USA India Pharm UsaIndiaPharm
indian pharmacies safe: UsaIndiaPharm – USA India Pharm
UsaIndiaPharm: top online pharmacy india – top online pharmacy india
USA India Pharm: indian pharmacy paypal – world pharmacy india
https://usaindiapharm.shop/# UsaIndiaPharm
top 10 online pharmacy in india: buy medicines online in india – best india pharmacy
UsaIndiaPharm: USA India Pharm – india pharmacy mail order
online shopping pharmacy india UsaIndiaPharm best india pharmacy
USA India Pharm: USA India Pharm – UsaIndiaPharm
http://usaindiapharm.com/# buy medicines online in india
USA India Pharm: п»їlegitimate online pharmacies india – UsaIndiaPharm
mail order pharmacy india: USA India Pharm – UsaIndiaPharm
indian pharmacy paypal: best online pharmacy india – best india pharmacy
https://usaindiapharm.com/# buy medicines online in india
USA India Pharm: top 10 online pharmacy in india – USA India Pharm
UsaIndiaPharm mail order pharmacy india top online pharmacy india
UsaIndiaPharm: reputable indian online pharmacy – top 10 online pharmacy in india
https://usaindiapharm.com/# USA India Pharm
USA India Pharm: USA India Pharm – pharmacy website india
mail order pharmacy india: pharmacy website india – indian pharmacies safe
USA India Pharm: world pharmacy india – mail order pharmacy india
top 10 online pharmacy in india: online pharmacy india – UsaIndiaPharm
https://usaindiapharm.com/# UsaIndiaPharm
USA India Pharm: USA India Pharm – USA India Pharm
UsaIndiaPharm USA India Pharm USA India Pharm
USA India Pharm: Online medicine home delivery – USA India Pharm
п»їlegitimate online pharmacies india: top 10 online pharmacy in india – USA India Pharm
http://usaindiapharm.com/# USA India Pharm
cheapest online pharmacy india: USA India Pharm – USA India Pharm
indian pharmacy online: USA India Pharm – USA India Pharm
pharmacy website india UsaIndiaPharm UsaIndiaPharm
reputable indian pharmacies: USA India Pharm – USA India Pharm
https://usaindiapharm.com/# USA India Pharm
UsaIndiaPharm: buy medicines online in india – USA India Pharm
USA India Pharm: indian pharmacy online – п»їlegitimate online pharmacies india
top 10 online pharmacy in india: USA India Pharm – USA India Pharm
UsaIndiaPharm: best online pharmacy india – indian pharmacy online
http://usaindiapharm.com/# indian pharmacy
Online medicine home delivery: UsaIndiaPharm – pharmacy website india
USA India Pharm USA India Pharm USA India Pharm
indian pharmacy: USA India Pharm – USA India Pharm
https://usaindiapharm.com/# reputable indian pharmacies
USA India Pharm: UsaIndiaPharm – indian pharmacy
USA India Pharm: online pharmacy india – UsaIndiaPharm
USACanadaPharm usa canada pharm usa canada pharm
northern pharmacy canada: usa canada pharm – canadian pharmacy store
https://usacanadapharm.shop/# USACanadaPharm
usa canada pharm: usa canada pharm – canadian pharmacy cheap
usa canada pharm: USACanadaPharm – canadian mail order pharmacy
http://usacanadapharm.com/# canadian pharmacy 24
canadian pharmacy: usa canada pharm – usa canada pharm
usa canada pharm USACanadaPharm usa canada pharm
legitimate canadian pharmacies: USACanadaPharm – USACanadaPharm
usa canada pharm: USACanadaPharm – USACanadaPharm
http://usacanadapharm.com/# USACanadaPharm
canadian pharmacy: USACanadaPharm – usa canada pharm
USACanadaPharm: USACanadaPharm – usa canada pharm
https://usacanadapharm.shop/# canada drugs online review
canadian pharmacy mall USACanadaPharm usa canada pharm
legit canadian pharmacy online: legal to buy prescription drugs from canada – medication canadian pharmacy
canadian pharmacy cheap: usa canada pharm – canadian pharmacy ratings
canada rx pharmacy: usa canada pharm – USACanadaPharm
https://usacanadapharm.com/# usa canada pharm
online canadian pharmacy review: canadianpharmacymeds – USACanadaPharm
USACanadaPharm: canadian pharmacies online – USACanadaPharm
usa canada pharm canadian pharmacy checker canada online pharmacy
https://usacanadapharm.com/# real canadian pharmacy
usa canada pharm: USACanadaPharm – usa canada pharm
USACanadaPharm: usa canada pharm – USACanadaPharm
https://usacanadapharm.com/# 77 canadian pharmacy
canada pharmacy world https://usacanadapharm.com/# USACanadaPharm
best canadian pharmacy online
canadian pharmacy oxycodone canadian pharmacy world reviews USACanadaPharm
usa canada pharm: canadian pharmacy prices – USACanadaPharm
recommended canadian pharmacies: vipps approved canadian online pharmacy – usa canada pharm
https://usacanadapharm.shop/# usa canada pharm
canadian pharmacy oxycodone: USACanadaPharm – legitimate canadian mail order pharmacy
usa canada pharm: usa canada pharm – usa canada pharm
https://usacanadapharm.com/# usa canada pharm
pet meds without vet prescription canada reliable canadian online pharmacy usa canada pharm
usa canada pharm: canadian pharmacy 365 – usa canada pharm
USACanadaPharm: USACanadaPharm – usa canada pharm
https://usacanadapharm.shop/# USACanadaPharm
usa canada pharm: canadian pharmacy meds reviews – USACanadaPharm
USACanadaPharm best canadian pharmacy canadian pharmacy india
usa canada pharm: USACanadaPharm – usa canada pharm
https://olympecasino.pro/# casino olympe
olympe casino en ligne: olympe – olympe casino
olympe casino avis: olympe casino cresus – olympe casino cresus
https://olympecasino.pro/# olympe casino avis
olympe casino cresus: olympe – olympe casino
olympe casino cresus: olympe casino avis – olympe casino
https://olympecasino.pro/# olympe casino en ligne
olympe casino cresus: casino olympe – casino olympe
olympe: olympe casino – olympe casino en ligne
olympe casino avis: olympe casino avis – casino olympe
olympe casino avis: olympe casino – olympe casino en ligne
casino olympe olympe casino
olympe casino cresus: olympe casino – olympe casino en ligne
olympe casino cresus: olympe casino cresus – olympe casino en ligne
olympe casino: olympe – olympe
olympe casino avis: olympe – olympe casino cresus
olympe: olympe casino cresus – olympe casino cresus
olympe casino cresus: olympe casino cresus – olympe casino cresus
https://olympecasino.pro/# casino olympe
olympe casino cresus: olympe casino en ligne – olympe casino avis
casino olympe olympe
olympe casino en ligne olympe casino avis
olympe olympe casino avis
casino olympe: olympe casino cresus – olympe casino
olympe casino avis: olympe casino – casino olympe
olympe casino avis casino olympe
olympe casino avis olympe casino
olympe: olympe casino cresus – olympe casino en ligne
olympe casino: olympe casino – olympe casino avis
olympe: olympe casino avis – olympe casino avis
olympe olympe
https://olympecasino.pro/# olympe casino
olympe casino: olympe – olympe casino avis
olympe casino avis: olympe casino cresus – olympe casino cresus
olympe casino avis: olympe casino en ligne – olympe casino avis
casino olympe: casino olympe – olympe
olympe olympe casino cresus
https://kamagraprix.com/# kamagra livraison 24h
kamagra pas cher: Achetez vos kamagra medicaments – achat kamagra
achat kamagra: kamagra en ligne – Kamagra pharmacie en ligne
https://kamagraprix.com/# kamagra en ligne
Acheter Viagra Cialis sans ordonnance: Cialis sans ordonnance 24h – Cialis sans ordonnance pas cher tadalmed.shop
http://pharmafst.com/# pharmacie en ligne pas cher
Kamagra Commander maintenant: kamagra en ligne – acheter kamagra site fiable
http://tadalmed.com/# Cialis sans ordonnance pas cher
Acheter Cialis: cialis prix – cialis sans ordonnance tadalmed.shop
https://pharmafst.com/# vente de mГ©dicament en ligne
pharmacie en ligne fiable: pharmacie en ligne pas cher – Pharmacie Internationale en ligne pharmafst.com
https://tadalmed.shop/# Tadalafil achat en ligne
Achat Cialis en ligne fiable: cialis sans ordonnance – Tadalafil 20 mg prix en pharmacie tadalmed.shop
http://pharmafst.com/# п»їpharmacie en ligne france
kamagra en ligne: kamagra en ligne – Kamagra pharmacie en ligne
https://kamagraprix.com/# Kamagra Oral Jelly pas cher
Kamagra Oral Jelly pas cher: kamagra gel – kamagra pas cher
https://tadalmed.shop/# Acheter Viagra Cialis sans ordonnance
cialis prix: Achat Cialis en ligne fiable – cialis sans ordonnance tadalmed.shop
achat kamagra: acheter kamagra site fiable – acheter kamagra site fiable
Acheter Kamagra site fiable Achetez vos kamagra medicaments Kamagra pharmacie en ligne
Achetez vos kamagra medicaments: kamagra gel – kamagra gel
https://kamagraprix.com/# Kamagra Commander maintenant
Cialis en ligne: Acheter Viagra Cialis sans ordonnance – Tadalafil 20 mg prix sans ordonnance tadalmed.shop
Kamagra Commander maintenant: kamagra 100mg prix – kamagra livraison 24h
Kamagra pharmacie en ligne kamagra 100mg prix kamagra oral jelly
Achetez vos kamagra medicaments: kamagra pas cher – Kamagra Commander maintenant
Pharmacie en ligne livraison Europe: pharmacie en ligne pas cher – pharmacie en ligne livraison europe pharmafst.com
https://kamagraprix.com/# Kamagra pharmacie en ligne
acheter kamagra site fiable: kamagra oral jelly – achat kamagra
pharmacie en ligne france pas cher: pharmacie en ligne france livraison belgique – pharmacie en ligne france pas cher pharmafst.com
kamagra livraison 24h kamagra 100mg prix Achetez vos kamagra medicaments
Cialis en ligne: Tadalafil achat en ligne – Achat Cialis en ligne fiable tadalmed.shop
https://pharmafst.shop/# vente de mГ©dicament en ligne
Kamagra Oral Jelly pas cher: Kamagra Commander maintenant – Acheter Kamagra site fiable
kamagra pas cher: kamagra 100mg prix – kamagra pas cher
pharmacie en ligne avec ordonnance: Livraison rapide – vente de mГ©dicament en ligne pharmafst.com
Achat Cialis en ligne fiable Acheter Cialis 20 mg pas cher Cialis sans ordonnance 24h tadalmed.com
http://kamagraprix.com/# achat kamagra
Pharmacie sans ordonnance: Pharmacie en ligne France – trouver un mГ©dicament en pharmacie pharmafst.com
Tadalafil achat en ligne: Tadalafil 20 mg prix en pharmacie – Tadalafil sans ordonnance en ligne tadalmed.shop
kamagra oral jelly: kamagra en ligne – achat kamagra
http://pharmafst.com/# pharmacie en ligne livraison europe
Kamagra pharmacie en ligne: kamagra livraison 24h – kamagra 100mg prix
Kamagra Commander maintenant Kamagra Commander maintenant Kamagra Oral Jelly pas cher
Kamagra pharmacie en ligne: Kamagra Oral Jelly pas cher – Achetez vos kamagra medicaments
vente de mГ©dicament en ligne: Pharmacie en ligne France – pharmacie en ligne fiable pharmafst.com
Achetez vos kamagra medicaments: Kamagra Commander maintenant – Kamagra Oral Jelly pas cher
http://tadalmed.com/# cialis generique
Kamagra pharmacie en ligne achat kamagra kamagra livraison 24h
pharmacie en ligne pas cher: Pharmacie en ligne France – vente de mГ©dicament en ligne pharmafst.com
pharmacie en ligne avec ordonnance: Pharmacies en ligne certifiees – trouver un mГ©dicament en pharmacie pharmafst.com
Achetez vos kamagra medicaments: kamagra pas cher – kamagra livraison 24h
http://kamagraprix.com/# acheter kamagra site fiable
pharmacie en ligne fiable pharmacie en ligne livraison europe pharmacie en ligne pas cher pharmafst.shop
Pharmacie en ligne Cialis sans ordonnance: cialis generique – Tadalafil 20 mg prix sans ordonnance tadalmed.shop
Pharmacie Internationale en ligne: pharmacie en ligne pas cher – Achat mГ©dicament en ligne fiable pharmafst.com
Tadalafil sans ordonnance en ligne: Cialis sans ordonnance 24h – Tadalafil 20 mg prix en pharmacie tadalmed.shop
https://kamagraprix.shop/# kamagra pas cher
Achetez vos kamagra medicaments: Kamagra pharmacie en ligne – Kamagra Oral Jelly pas cher
Pharmacie en ligne Cialis sans ordonnance Cialis en ligne Cialis generique prix tadalmed.com
vente de mГ©dicament en ligne: Pharmacies en ligne certifiees – vente de mГ©dicament en ligne pharmafst.com
https://kamagraprix.shop/# kamagra en ligne
kamagra livraison 24h: achat kamagra – Acheter Kamagra site fiable
https://kamagraprix.shop/# kamagra gel
pharmacie en ligne france fiable: Medicaments en ligne livres en 24h – trouver un mГ©dicament en pharmacie pharmafst.com
Tadalafil sans ordonnance en ligne: Achat Cialis en ligne fiable – Pharmacie en ligne Cialis sans ordonnance tadalmed.shop
Acheter Cialis 20 mg pas cher: Tadalafil sans ordonnance en ligne – Acheter Cialis tadalmed.shop
http://tadalmed.com/# Tadalafil 20 mg prix en pharmacie
Achetez vos kamagra medicaments: acheter kamagra site fiable – Achetez vos kamagra medicaments
Pharmacie sans ordonnance: Medicaments en ligne livres en 24h – pharmacie en ligne fiable pharmafst.com
Cialis sans ordonnance 24h: Acheter Cialis – cialis sans ordonnance tadalmed.shop
https://tadalmed.shop/# Cialis sans ordonnance pas cher
Cialis generique prix: cialis generique – Cialis generique prix tadalmed.shop
Cialis sans ordonnance pas cher Cialis sans ordonnance 24h Tadalafil achat en ligne tadalmed.com
acheter kamagra site fiable: achat kamagra – kamagra 100mg prix
Kamagra pharmacie en ligne: kamagra gel – Achetez vos kamagra medicaments
http://kamagraprix.com/# kamagra 100mg prix
pharmacie en ligne fiable: pharmacie en ligne sans ordonnance – Achat mГ©dicament en ligne fiable pharmafst.com
trouver un mГ©dicament en pharmacie: pharmacie en ligne – pharmacie en ligne france livraison belgique pharmafst.com
www canadianonlinepharmacy buying drugs from canada canada pharmacy
indian pharmacy online: MedicineFromIndia – indian pharmacy online
MedicineFromIndia: Medicine From India – buy medicines online in india
http://expressrxcanada.com/# canadian pharmacy review
Medicine From India: indian pharmacy online shopping – indian pharmacy online
buying from online mexican pharmacy: mexico pharmacy order online – mexican rx online
mexico pharmacies prescription drugs mexican rx online mexico pharmacy order online
mexico pharmacies prescription drugs: mexican rx online – mexican rx online
https://rxexpressmexico.shop/# mexico pharmacy order online
mexican pharmaceuticals online: Rx Express Mexico – mexico pharmacy order online
RxExpressMexico: Rx Express Mexico – RxExpressMexico
mexico drug stores pharmacies: mexican rx online – mexico pharmacies prescription drugs
india pharmacy Medicine From India Medicine From India
https://expressrxcanada.shop/# canadian pharmacies that deliver to the us
india pharmacy mail order: Online medicine order – medicine courier from India to USA
canadian king pharmacy: Express Rx Canada – canadianpharmacyworld
canadian pharmacy ltd: Generic drugs from Canada – canadian pharmacy near me
mexican online pharmacy mexico pharmacy order online mexico pharmacies prescription drugs
https://expressrxcanada.shop/# certified canadian pharmacy
online canadian pharmacy: Generic drugs from Canada – canadian pharmacy meds reviews
Medicine From India: indian pharmacy online – Medicine From India
canadian pharmacy online store: Generic drugs from Canada – canadianpharmacymeds
MedicineFromIndia indian pharmacy Medicine From India
https://expressrxcanada.com/# canadian pharmacy service
canadian pharmacies compare: northwest pharmacy canada – best canadian pharmacy online
mexican rx online: mexico drug stores pharmacies – mexican rx online
mexican online pharmacy: mexico drug stores pharmacies – reputable mexican pharmacies online
indian pharmacy online shopping MedicineFromIndia MedicineFromIndia
https://medicinefromindia.shop/# indian pharmacy online shopping
canadapharmacyonline legit: Canadian pharmacy shipping to USA – canadian pharmacy mall
maple leaf pharmacy in canada: Express Rx Canada – ed meds online canada
online pharmacy india: Medicine From India – indian pharmacy online shopping
https://rxexpressmexico.shop/# Rx Express Mexico
MedicineFromIndia: Medicine From India – indian pharmacy
safe reliable canadian pharmacy Generic drugs from Canada canadian pharmacy online reviews
Rx Express Mexico: RxExpressMexico – Rx Express Mexico
Rx Express Mexico: mexican online pharmacy – mexico pharmacies prescription drugs
http://expressrxcanada.com/# canadian neighbor pharmacy
indian pharmacy online: MedicineFromIndia – best india pharmacy
Medicine From India medicine courier from India to USA Medicine From India
Rx Express Mexico: mexican rx online – mexican online pharmacy
mexico drug stores pharmacies: Rx Express Mexico – mexico pharmacy order online
http://pinuprus.pro/# пин ап казино
пин ап казино: pin up вход – пинап казино