Construction of Relevant Charitable Purpose (RCP) buildings – position of sub-contractors
It sometimes happens that a small sentence in the voluminous VAT legislation can make a massive difference for a taxpayer, in this case, a sub-contractor in the construction industry. I read a First Tier Tribunal decision (J & B Hopkins Ltd) where the Appellant taxpayer incorrectly zero rated its services to a main contractor, Rok Ltd. The project was the construction of a place of worship, and there was no question that this qualified as an RCP building.
Rok Ltd, the main contractor, asked the sub-contractor to zero rate its services, as it was an RCP project, and provided a certificate to that effect. Evidence suggests that the sub-contractor accepted this certificate at face value, making no checks with HMRC. They zero rated their services, which were valued at around £2m. Subsequently HMRC visit, ruled that their services were properly standard rated, and so assessed them. Worse was to come when Rok Ltd went into liquidation, leaving the sub-contractor out of pocket. (There was also a separate argument, whether they could make a direct claim for relief in this circumstance, which was refused.)
And, so to the wording of the legislation. Tucked away in VAT Act 1994, Sch 8, Group 5, note 12(a): “Where all of a building is intended for use solely for a relevant charitable purpose, a supply relating to the building shall not be taken for the purposes of Items 2 and 4 unless it is made to a person who intends to use the building for such a purpose. (edited for clarity)”. Thus, where a sub-contractor makes his supply to the main contractor, the main contractor will not use the building. The sub-contractor has to apply the standard rate. (In passing, where a sub-contractor works on the construction of new dwellings, his services will be zero rated, as Note 12 does not refer to dwellings.)
This situation is actually quite common, as main contractors almost invariably use sub-contractors. But, the lesson is that, when any contractor receives a certificate, or other assurance, from a main contractor, or from a client, as to a VAT liability, he is obliged to make his own checks, and seek advice independently.
Les Howard is a VAT consultant specialising in charities and runs vatadvice.org
Comments
https://t.me/online_1_win/2319
https://t.me/s/Best_promocode_rus/2965
https://t.me/s/Beefcasino_rus/21
промокоды казино без мусора — один канал, где всё по делу
Не люблю охоту за «рабочими кодами» по шумным чатам. Хочется нажать — и видеть: что дают, куда вводить, до какого времени. Без квестов, без капса, без «срочно успей».
Держу под рукой один источник: https://t.me/s/Best_promocode_rus
В ленте — короткие карточки: промо на слоты, live, crash; пометка «актуально сегодня»; сразу видно, есть ли фриспины или бонус к депозиту. Никаких загадок. Открыл, посмотрел, решил — подходить ли под твой план на вечер.
Почему это удобно? Потому что экономит внимание. Ты не читаешь километры текста, не ловишь фейки, не споришь с «ботами-оракулами». Просто выбираешь предложение, которое реально в тему — или пролистываешь дальше. Иногда лучший выбор — пролистать.
Сохрани ссылку. Когда захочешь добавить немного «топлива» к сессии, не придётся искать с нуля.
https://t.me/official_1win_aviator/257
https://t.me/s/reyting_topcazino/18
indian pharmacy: india pharmacy – IndiavaMeds
https://bluewavemeds.com/# Blue Wave Meds
https://bluewavemeds.xyz/# trusted Kamagra supplier in the US
Order Viagra 50 mg online AeroMedsRx AeroMedsRx
Cheap Viagra 100mg: AeroMedsRx – cheapest viagra
http://bluewavemeds.com/# trusted Kamagra supplier in the US
buy Kamagra online: BlueWaveMeds – kamagra
AeroMedsRx AeroMedsRx Generic Viagra for sale
https://aeromedsrx.xyz/# viagra canada
https://aeromedsrx.com/# Sildenafil 100mg price
EveraMeds cialis for sale EveraMeds
https://everameds.xyz/# Generic Tadalafil 20mg price
http://bluewavemeds.com/# kamagra oral jelly
EveraMeds: Generic Cialis without a doctor prescription – Buy Tadalafil 5mg
trusted Kamagra supplier in the US kamagra oral jelly BlueWaveMeds
https://aeromedsrx.xyz/# AeroMedsRx
order Kamagra discreetly: kamagra – Blue Wave Meds
https://bluewavemeds.xyz/# kamagra
AeroMedsRx viagra canada Generic Viagra for sale
https://everameds.com/# Cialis over the counter
AeroMedsRx: AeroMedsRx – AeroMedsRx
Generic Viagra for sale: Sildenafil Citrate Tablets 100mg – Cheap Sildenafil 100mg
kamagra order Kamagra discreetly kamagra oral jelly
https://bluewavemeds.com/# Blue Wave Meds
https://aeromedsrx.xyz/# AeroMedsRx
AeroMedsRx Cheap generic Viagra online Viagra online price
https://everameds.xyz/# п»їcialis generic
https://everameds.xyz/# EveraMeds
EveraMeds EveraMeds EveraMeds
BlueWaveMeds: BlueWaveMeds – BlueWaveMeds
http://everameds.com/# EveraMeds
EveraMeds Generic Tadalafil 20mg price cialis for sale
https://everameds.com/# Buy Tadalafil 10mg
https://everameds.com/# EveraMeds
AeroMedsRx over the counter sildenafil buy Viagra online
https://everameds.xyz/# Cheap Cialis
online pharmacy for Kamagra: buy Kamagra online – online pharmacy for Kamagra
order Kamagra discreetly order Kamagra discreetly kamagra
http://everameds.com/# cialis for sale
BlueWaveMeds: fast delivery Kamagra pills – order Kamagra discreetly
Blue Wave Meds kamagra oral jelly buy Kamagra online
https://everameds.xyz/# EveraMeds
AeroMedsRx: AeroMedsRx – AeroMedsRx
cheapest cialis buy cialis pill Cialis 20mg price in USA
https://bluewavemeds.com/# kamagra
kamagra: buy Kamagra online – kamagra
Tadalafil Tablet EveraMeds EveraMeds
http://aeromedsrx.com/# cheapest viagra
best price for viagra 100mg Cheap generic Viagra AeroMedsRx
http://aeromedsrx.com/# AeroMedsRx
online pharmacy for Kamagra: kamagra oral jelly – trusted Kamagra supplier in the US
kamagra oral jelly: online pharmacy for Kamagra – trusted Kamagra supplier in the US
order Kamagra discreetly BlueWaveMeds fast delivery Kamagra pills
https://aeromedsrx.xyz/# Viagra generic over the counter
AeroMedsRx: AeroMedsRx – buy Viagra online
Cheap Sildenafil 100mg AeroMedsRx Viagra Tablet price
https://aeromedsrx.com/# AeroMedsRx
EveraMeds: EveraMeds – EveraMeds
http://aeromedsrx.com/# cheapest viagra
AeroMedsRx AeroMedsRx AeroMedsRx
fast delivery Kamagra pills: BlueWaveMeds – Blue Wave Meds
https://aeromedsrx.xyz/# AeroMedsRx
online pharmacy for Kamagra Blue Wave Meds buy Kamagra online
buy viagra here: AeroMedsRx – AeroMedsRx
https://everameds.com/# Buy Tadalafil 20mg
EveraMeds EveraMeds EveraMeds
http://bluewavemeds.com/# BlueWaveMeds
AeroMedsRx: order viagra – Buy generic 100mg Viagra online
https://aeromedsrx.com/# AeroMedsRx
EveraMeds Buy Cialis online Cialis 20mg price in USA
northern pharmacy canada https://uvapharm.xyz/# Uva Pharm
MHFA Pharm: MhfaPharm – drugs from canada
https://uvapharm.xyz/# Uva Pharm
IsoIndiaPharm buy prescription drugs from india IsoIndiaPharm
canada online pharmacy https://mhfapharm.com/# MhfaPharm
IsoIndiaPharm: india pharmacy – IsoIndiaPharm
MHFA Pharm: MHFA Pharm – MHFA Pharm
77 canadian pharmacy https://uvapharm.com/# online pharmacies in mexico
IsoIndiaPharm: Online medicine home delivery – IsoIndiaPharm
Iso Pharm IsoIndiaPharm IsoIndiaPharm
best canadian pharmacy to order from https://mhfapharm.xyz/# MhfaPharm
Iso Pharm: IsoIndiaPharm – cheapest online pharmacy india
northern pharmacy canada: MHFA Pharm – canada pharmacy reviews
https://isoindiapharm.com/# Iso Pharm
real canadian pharmacy https://uvapharm.com/# Uva Pharm
Uva Pharm: UvaPharm – Uva Pharm
https://uvapharm.com/# UvaPharm
ed meds online canada http://mhfapharm.com/# MHFA Pharm
Iso Pharm: top 10 online pharmacy in india – buy prescription drugs from india
Iso Pharm Iso Pharm IsoIndiaPharm
UvaPharm: Uva Pharm – Uva Pharm
https://uvapharm.xyz/# mexico drug store online
canada discount pharmacy https://mhfapharm.xyz/# canadian pharmacy 24h com safe
MHFA Pharm: MHFA Pharm – legit canadian online pharmacy
http://isoindiapharm.com/# Iso Pharm
canadian pharmacy online reviews https://isoindiapharm.com/# Iso Pharm
MHFA Pharm: MHFA Pharm – MhfaPharm
MHFA Pharm: canadian drugs pharmacy – MHFA Pharm
canadian pharmacy uk delivery https://isoindiapharm.xyz/# IsoIndiaPharm
canadian pharmacy prices best canadian pharmacy to buy from MHFA Pharm
Iso Pharm: Iso Pharm – Iso Pharm
https://uvapharm.com/# UvaPharm
canadian pharmacy prices http://uvapharm.com/# mexican pharmacies online
india pharmacy: Iso Pharm – Iso Pharm
farmacias online usa: online pharmacies in mexico – UvaPharm
canadian pharmacy near me http://mhfapharm.com/# legitimate canadian mail order pharmacy
MhfaPharm best canadian online pharmacy reviews canadian drug
IsoIndiaPharm: IsoIndiaPharm – IsoIndiaPharm
canadapharmacyonline http://uvapharm.com/# los algodones pharmacy online
reliable canadian pharmacy: MhfaPharm – MHFA Pharm
https://mhfapharm.com/# MHFA Pharm
best rated canadian pharmacy https://isoindiapharm.com/# Iso Pharm
UclaMetformin UclaMetformin UclaMetformin
PMA Ivermectin: ivermectin chewy – PMA Ivermectin
top online pharmacy india https://uclametformin.com/# Ucla Metformin
SocalAbortionPill: Socal Abortion Pill – buy cytotec online fast delivery
Socal Abortion Pill: SocalAbortionPill – Socal Abortion Pill
pharmacy website india http://bswfinasteride.com/# buying propecia for sale
buy cytotec over the counter SocalAbortionPill Misoprostol 200 mg buy online
buying generic propecia without insurance: order generic propecia for sale – cheap propecia price
stromectol usa: PMA Ivermectin – PMA Ivermectin
reputable indian pharmacies http://bswfinasteride.com/# BswFinasteride
indianpharmacy com http://uclametformin.com/# Ucla Metformin
Ucla Metformin: UclaMetformin – metformin price
BswFinasteride: cheap propecia without rx – BSW Finasteride
buy abortion pills Socal Abortion Pill buy abortion pills
indian pharmacy paypal https://uclametformin.com/# Ucla Metformin
Socal Abortion Pill: Cytotec 200mcg price – buy cytotec online
propecia sale: BSW Finasteride – BswFinasteride
п»їlegitimate online pharmacies india http://uclametformin.com/# metformin purchase uk
cytotec buy online usa: Socal Abortion Pill – buy cytotec over the counter
mail order pharmacy india http://uclametformin.com/# UclaMetformin
PmaIvermectin: ivermectin uk – ivermectin 1%cream
Ucla Metformin: metformin 500 mg cost – metformin 500 mg er
PmaIvermectin PmaIvermectin ivermectin paste 1.87 for horses
online shopping pharmacy india https://uclametformin.com/# UclaMetformin
UclaMetformin: UclaMetformin – UclaMetformin
UclaMetformin: Ucla Metformin – metformin without prescription canada
pharmacies not requiring a prescription http://muscpharm.com/# MuscPharm
online pharmacy without prescription: MuscPharm – discount drugs
http://dmucialis.com/# DmuCialis
pain meds online without doctor prescription http://neokamagra.com/# Kamagra 100mg
DmuCialis: Dmu Cialis – DmuCialis
Neo Kamagra: Kamagra Oral Jelly – Kamagra 100mg price
no 1 canadian pharcharmy online https://dmucialis.xyz/# Buy Tadalafil 5mg
MuscPharm: Musc Pharm – canadian online pharmacies prescription drugs
https://dmucialis.com/# Generic Cialis without a doctor prescription
buy kamagra online usa Neo Kamagra NeoKamagra
mail order canadian drugs http://muscpharm.com/# pharmacies canada
Musc Pharm: canadian prescription filled in the us – canadian pharmacy antiobotics without perscription
MuscPharm: best canadian drugstore – prescription pricing
MuscPharm Musc Pharm MuscPharm
canada drugs no prescription http://muscpharm.com/# canadian pharmacy antiobotics without prescription
NeoKamagra: super kamagra – Neo Kamagra
http://neokamagra.com/# Neo Kamagra
online pharmacy without prescription https://dmucialis.xyz/# DmuCialis
NeoKamagra Neo Kamagra Neo Kamagra
NeoKamagra: Neo Kamagra – NeoKamagra
Cialis 20mg price: DmuCialis – Dmu Cialis
ed meds online https://dmucialis.com/# Cheap Cialis
Musc Pharm Musc Pharm Musc Pharm
https://t.me/s/ef_beef
Dmu Cialis: Dmu Cialis – Dmu Cialis
https://neokamagra.xyz/# Kamagra 100mg price
NeoKamagra Neo Kamagra super kamagra
MuscPharm: Musc Pharm – discount pharmacies
most reputable canadian pharmacy https://muscpharm.com/# MuscPharm
Musc Pharm canadian pharmacy ship to us MuscPharm
canadian trust pharmacy https://neokamagra.com/# NeoKamagra
Neo Kamagra: NeoKamagra – NeoKamagra
https://muscpharm.com/# Musc Pharm
canadian prescription prices https://neokamagra.com/# cheap kamagra
Cialis without a doctor prescription: Dmu Cialis – DmuCialis
best online canadian pharmacy review http://neokamagra.com/# Neo Kamagra
MuscPharm: no prior prescription required pharmacy – prescription online
http://dmucialis.com/# DmuCialis
online drug http://neokamagra.com/# NeoKamagra
Kamagra tablets: Neo Kamagra – Neo Kamagra
Musc Pharm: trust pharmacy – Musc Pharm
cheapest canadian pharmacies http://dmucialis.com/# Tadalafil Tablet
MuscPharm: MuscPharm – online drugstore
Neo Kamagra: NeoKamagra – NeoKamagra
drugs from canada with prescription https://dmucialis.com/# cialis for sale
https://neokamagra.com/# Kamagra Oral Jelly
Neo Kamagra: Neo Kamagra – sildenafil oral jelly 100mg kamagra
Kamagra 100mg: Neo Kamagra – cheap kamagra
prescription drug pricing https://neokamagra.com/# п»їkamagra
Neo Kamagra: super kamagra – Neo Kamagra
Viagra Newark viagra without prescription Sildenafil Citrate Tablets 100mg
Cor Pharmacy: CorPharmacy – top online pharmacy
top rated canadian online pharmacy https://corpharmacy.xyz/# CorPharmacy
https://t.me/officials_pokerdom/3343
online ed treatments: online ed treatments – EdPillsAfib
sildenafil online ViagraNewark ViagraNewark
http://edpillsafib.com/# best online ed meds
mail order pharmacy: online pharmacy for sale – no rx pharmacy
licensed canadian pharmacies https://corpharmacy.com/# Cor Pharmacy
CorPharmacy: Cor Pharmacy – cheapest pharmacy for prescriptions without insurance
list of canadian pharmacies online http://viagranewark.com/# viagra without prescription
ViagraNewark ViagraNewark Viagra generic over the counter
CorPharmacy: CorPharmacy – CorPharmacy
canadian pharmaceutical ordering http://viagranewark.com/# ViagraNewark
EdPillsAfib: ed pills for sale – EdPillsAfib
https://edpillsafib.com/# buy ed meds
Cheap Sildenafil 100mg ViagraNewark ViagraNewark
CorPharmacy: Cor Pharmacy – good pill pharmacy
canadian pharmacy no rx needed https://edpillsafib.com/# Ed Pills Afib
ViagraNewark: Viagra Newark – ViagraNewark
CorPharmacy Cor Pharmacy tops pharmacy
CorPharmacy: pharmacy in canada for viagra – Cor Pharmacy
canadian online pharmacy for viagra https://viagranewark.xyz/# Viagra Newark
EdPillsAfib: Ed Pills Afib – EdPillsAfib
http://edpillsafib.com/# Ed Pills Afib
CorPharmacy CorPharmacy silkroad online pharmacy
top 10 pharmacy websites: pharmacy online 365 discount code – CorPharmacy
canada drugs online pharmacy http://corpharmacy.com/# canadian pharmacy coupon
canadian mail order pharmacy: northwest pharmacy canada – CorPharmacy
EdPillsAfib Ed Pills Afib EdPillsAfib
Cor Pharmacy: CorPharmacy – safe canadian pharmacies
reputable canadian mail order pharmacy https://corpharmacy.xyz/# which online pharmacy is the best
online erectile dysfunction prescription: online prescription for ed – Ed Pills Afib
https://edpillsafib.com/# EdPillsAfib
Cor Pharmacy Cor Pharmacy CorPharmacy
Cheap generic Viagra online: ViagraNewark – viagra without prescription
pharmacy price compare https://edpillsafib.xyz/# EdPillsAfib
EdPillsAfib: erectile dysfunction meds online – where to buy erectile dysfunction pills
which pharmacy is cheaper: Cor Pharmacy – canada discount pharmacy
canadian pharmacy advair https://edpillsafib.xyz/# EdPillsAfib
online pharmacy delivery delhi: canadian pharmacy no scripts – CorPharmacy
https://edpillsafib.xyz/# Ed Pills Afib
CorPharmacy Cor Pharmacy cheapest pharmacy to fill prescriptions without insurance
Ed Pills Afib: best online ed pills – order ed pills
prescription drug prices comparison http://corpharmacy.com/# Cor Pharmacy
sildenafil over the counter: ViagraNewark – ViagraNewark
discount ed meds: where to buy erectile dysfunction pills – EdPillsAfib
pharcharmy online no script https://corpharmacy.com/# pharmacy shop
cheapest ed treatment: EdPillsAfib – Ed Pills Afib
https://corpharmacy.com/# northwestpharmacy
canadapharmacyonline.com http://viagranewark.com/# Viagra Newark
best online pet pharmacy: CorPharmacy – save on pharmacy
Viagra Newark: Viagra Newark – buy Viagra over the counter
CorPharmacy legitimate canadian online pharmacies Cor Pharmacy
get canadian drugs http://edpillsafib.com/# EdPillsAfib
Viagra Newark: Viagra Newark – ViagraNewark
EdPillsAfib: Ed Pills Afib – EdPillsAfib
Viagra online price ViagraNewark ViagraNewark
https://viagranewark.xyz/# Viagra Newark
online prescriptions without a doctor http://viagranewark.com/# Viagra Newark
ViagraNewark: ViagraNewark – Cheap Sildenafil 100mg
ViagraNewark: Viagra online price – buy Viagra over the counter
Viagra Newark order viagra ViagraNewark
buy canadian pharmacy https://edpillsafib.xyz/# EdPillsAfib
24 hr pharmacy near me: CorPharmacy – Cor Pharmacy
Ed Pills Afib: cheap ed – cheap ed drugs
ViagraNewark sildenafil online Viagra Newark
highest rated canadian pharmacies https://corpharmacy.xyz/# Cor Pharmacy
https://viagranewark.xyz/# Viagra Newark
ViagraNewark: ViagraNewark – ViagraNewark
AvTadalafil: tadalafil daily 5mg – generic tadalafil without prescription
https://uofmsildenafil.xyz/# UofmSildenafil
AvTadalafil: Av Tadalafil – Av Tadalafil
Mass Antibiotics: bactrim without a prescription – zithromax online usa no prescription
http://pennivermectin.com/# PennIvermectin
https://pennivermectin.com/# stromectol ireland
Penn Ivermectin: stromectol price us – Penn Ivermectin
buy cheap sildenafil online: cheap sildenafil tablets 100mg – sildenafil no rx
https://pennivermectin.com/# ivermectin nz
Uofm Sildenafil: cheap sildenafil citrate tablets – sildenafil medicine
https://uofmsildenafil.com/# sildenafil 50mg price australia
https://pennivermectin.xyz/# how much does ivermectin cost
Uofm Sildenafil sildenafil without a rx Uofm Sildenafil
Av Tadalafil: Av Tadalafil – AvTadalafil
Av Tadalafil: Av Tadalafil – best price for tadalafil 20 mg
http://avtadalafil.com/# canadian online pharmacy tadalafil
order sildenafil canada sildenafil tablet brand name 200mg sildenafil soft gel capsule
UofmSildenafil: Uofm Sildenafil – cheapest price for sildenafil 100 mg
https://pennivermectin.com/# PennIvermectin
https://massantibiotics.com/# doxycycline without prescription
UofmSildenafil Uofm Sildenafil Uofm Sildenafil
UofmSildenafil: sildenafil price canada – UofmSildenafil
buy antibiotics: Mass Antibiotics – Mass Antibiotics
http://uofmsildenafil.com/# sildenafil tabs 20mg
PennIvermectin Penn Ivermectin Penn Ivermectin
sildenafil nz pharmacy: UofmSildenafil – Uofm Sildenafil
http://massantibiotics.com/# best online doctor for antibiotics
http://uofmsildenafil.com/# UofmSildenafil
MassAntibiotics buy antibiotics for uti Mass Antibiotics
ivermectin oral 0 8: over the counter ivermectin for humans – PennIvermectin
https://pennivermectin.xyz/# Penn Ivermectin
ivermectin pyrantel for dogs PennIvermectin Penn Ivermectin
MassAntibiotics: Mass Antibiotics – amoxicillin 500 mg without prescription
http://uofmsildenafil.com/# sildenafil 50mg for sale
http://massantibiotics.com/# Mass Antibiotics
AvTadalafil AvTadalafil AvTadalafil
https://pennivermectin.com/# ivermectin dosage for guinea pigs
Penn Ivermectin: PennIvermectin – PennIvermectin
Mass Antibiotics: cheap zithromax pills – amoxicillin online no prescription
UofmSildenafil UofmSildenafil Uofm Sildenafil
https://avtadalafil.com/# AvTadalafil
tadalafil cheap: AvTadalafil – Av Tadalafil
canadian pharmacy generic tadalafil: Av Tadalafil – Av Tadalafil
http://massantibiotics.com/# buy antibiotics from canada
https://pennivermectin.com/# Penn Ivermectin
liquid ivermectin for humans: ivermectin tablets – Penn Ivermectin
MassAntibiotics: MassAntibiotics – doxycycline without prescription
Uofm Sildenafil Uofm Sildenafil can i buy sildenafil online
http://pennivermectin.com/# PennIvermectin
Av Tadalafil: AvTadalafil – AvTadalafil
PennIvermectin: ivermectin for humans walmart – ivermectin side effects horses
Av Tadalafil AvTadalafil Av Tadalafil
http://fun88.sale/# Fun88 Vietnam main access page
https://dabet.reviews/# dabet
Dabet Vietnam official entry: Dabet Vietnam official entry – Dabet Vietnam official entry
Fun88 Vietnam main access page: fun88 – trang tham chi?u Fun88 Vietnam
trang tham chiếu Fun88 Vietnam địa chỉ vào Fun88 mới nhất Fun88 working link for Vietnam
https://fun88.sale/# Fun88 Vietnam liên kết truy cập hiện tại
PLANBET বর্তমান প্রবেশ ঠিকানা: PLANBET Bangladesh official link – updated PLANBET access link
DarazPlay latest access address: DarazPlay Vietnam current access – darazplay
https://dabet.reviews/# Dabet main access URL
working DarazPlay access page DarazPlay Bangladesh official link DarazPlay Bangladesh official link
http://planbet.sbs/# PLANBET latest entry link
planbet login: PLANBET Bangladesh main access page – updated PLANBET access link
PLANBET Bangladesh main access page: PLANBET working address for Bangladesh – planbet
DarazPlay রেফারেন্স লিংক Bangladesh darazplay DarazPlay রেফারেন্স লিংক Bangladesh
https://fun88.sale/# Fun88 working link for Vietnam
Fun88 Vietnam liên kết truy cập hiện tại: current Fun88 Vietnam URL – địa chỉ vào Fun88 mới nhất
DarazPlay Bangladesh official link: DarazPlay updated entry link – DarazPlay ? ????? ???? ?????? ????
https://nagad88.top/# Nagad88 ??? ??? ???? Bangladesh
https://darazplay.blog/# DarazPlay বর্তমান প্রবেশ পথ
nagad88: nagad88 – current Nagad88 entry page
DarazPlay Vietnam current access: DarazPlay updated entry link – DarazPlay Bangladesh ??????? ????
https://nagad88.top/# Nagad88 Bangladesh main link
PLANBET latest entry link PLANBET Bangladesh main access page planbet
Fun88 working link for Vietnam: địa chỉ vào Fun88 mới nhất – Fun88 working link for Vietnam
Nagad88 ??? ??? ???? Bangladesh: nagad88 ???? ???? – Nagad88 ??? ??? ???? Bangladesh
http://planbet.sbs/# PLANBET Bangladesh রেফারেন্স পেজ
Fun88 updated entry link link Fun88 Vietnam đang hoạt động link Fun88 Vietnam đang hoạt động
http://dabet.reviews/# du?ng d?n vao Dabet hi?n t?i
Fun88 Vietnam main access page: fun88 – Fun88 working link for Vietnam
https://nagad88.top/# Nagad88 latest working link
DarazPlay ??????? ???? ??????? ??????: working DarazPlay access page – DarazPlay Bangladesh ??????? ????
nagad88 লগইন করুন Nagad88 Bangladesh বর্তমান লিংক nagad88
Fun88 working link for Vietnam: trang tham chiếu Fun88 Vietnam – liên kết vào Fun88 cho người dùng Việt Nam
https://dabet.reviews/# trang ghi chú liên kết Dabet Vietnam
DarazPlay updated entry link: darazplay login – DarazPlay latest access address
darazplay DarazPlay বর্তমান প্রবেশ পথ DarazPlay ব্যবহার করার বর্তমান ঠিকানা
https://nagad88.top/# Nagad88 ?????????????? ???? ??????? ????
link Fun88 Vietnam đang hoạt động: fun88 – Fun88 updated entry link
http://darazplay.blog/# DarazPlay ব্যবহার করার বর্তমান ঠিকানা
nagad88 ???? ????: Nagad88 Bangladesh ??????? ???? – Nagad88 Bangladesh main link
PLANBET Bangladesh রেফারেন্স পেজ PLANBET Bangladesh main access page PLANBET Bangladesh official link
current Nagad88 entry page: Nagad88 এ ঢোকার রেফারেন্স পেজ – Nagad88 latest working link
https://darazplay.blog/# DarazPlay updated entry link
darazplay DarazPlay বর্তমান প্রবেশ পথ DarazPlay রেফারেন্স লিংক Bangladesh
https://nagad88.top/# Nagad88 ?????????????? ???? ??????? ????
đường dẫn vào Dabet hiện tại: link Dabet hoạt động cho người dùng Việt Nam – Dabet updated working link
https://darazplay.blog/# DarazPlay latest access address
d?a ch? truy c?p Dabet m?i nh?t: Dabet updated working link – du?ng d?n vao Dabet hi?n t?i
planbet PLANBET এ ঢোকার আপডেটেড লিংক PLANBET Bangladesh রেফারেন্স পেজ
buy diabetes medicine online: buy diabetes medicine online – Insulin glargine
https://diabetesmedseasybuy.com/# Insulin glargine
HeartMedsEasyBuy Carvedilol Blood Pressure Meds
https://diabetesmedseasybuy.com/# Dapagliflozin
Empagliflozin: Metformin – Diabetes Meds Easy Buy
http://edpillseasybuy.com/# erection pills
duloxetine: escitalopram – bupropion
AntiDepressants Trazodone escitalopram
erection pills: ed pills cheap – best erectile dysfunction pills
http://heartmedseasybuy.com/# cheap hydrochlorothiazide
https://edpillseasybuy.com/# ed pills
Blood Pressure Meds Metoprolol Carvedilol
Heart Meds Easy Buy: Amlodipine – Carvedilol
https://heartmedseasybuy.xyz/# Amlodipine
https://t.me/s/dragon_money_mani/13
Metoprolol Hydrochlorothiazide Metoprolol
fluoxetine: MentalHealthEasyBuy – escitalopram
http://mentalhealtheasybuy.com/# Mental Health Easy Buy
Metformin: Metformin – Insulin glargine
https://heartmedseasybuy.xyz/# buy lisinopril online
ed treatments where to buy erectile dysfunction pills online ed medication
sertraline: Trazodone – buy AntiDepressants online
http://heartmedseasybuy.com/# HeartMedsEasyBuy
MentalHealthEasyBuy: escitalopram – Mental Health Easy Buy
Losartan Blood Pressure Meds buy lisinopril online
sertraline: duloxetine – AntiDepressants
http://heartmedseasybuy.com/# buy blood pressure meds
sertraline sertraline sertraline
https://edpillseasybuy.com/# ed medicine
buy diabetes medicine online: buy diabetes medicine online – Empagliflozin
https://heartmedseasybuy.com/# Lisinopril
ed pills best erectile dysfunction pills Ed Pills Easy Buy
http://edpillseasybuy.com/# erectile dysfunction
ed pills for men: erectile dysfunction drugs online – best erectile dysfunction pills
Losartan: Carvedilol – Metoprolol
Hydrochlorothiazide Hydrochlorothiazide buy lisinopril online
http://heartmedseasybuy.com/# Carvedilol
EdPillsEasyBuy: erectile dysfunction – online ed drugs
http://diabetesmedseasybuy.com/# Metformin
https://edpillseasybuy.com/# ed pills cheap
Diabetes Meds Easy Buy Empagliflozin buy diabetes medicine online
bupropion: AntiDepressants – MentalHealthEasyBuy
buy lisinopril online HeartMedsEasyBuy Metoprolol
Unm Pharm: Unm Pharm – Unm Pharm
pharmacies in mexico that ship to usa: Unm Pharm – medication from mexico pharmacy
http://unmpharm.com/# medicine in mexico pharmacies
https://unmpharm.xyz/# Unm Pharm
Umass India Pharm: india online pharmacy – Umass India Pharm
canadian pharmacy antibiotics Nyu Pharm trustworthy canadian pharmacy
mexican rx online: Unm Pharm – medicine in mexico pharmacies
https://umassindiapharm.xyz/# Umass India Pharm
canada online pharmacy: online canadian pharmacy review – canada pharmacy world
buy drugs from canada: canadian pharmacy review – canadian valley pharmacy
https://nyupharm.xyz/# canadian world pharmacy
http://umassindiapharm.com/# cheapest online pharmacy india
legit mexico pharmacy shipping to USA buy kamagra oral jelly mexico Unm Pharm
canada pharmacy: Nyu Pharm – canadian pharmacy no rx needed
medication from mexico pharmacy: mexican mail order pharmacies – Unm Pharm
https://umassindiapharm.com/# Umass India Pharm
pharmacy canadian: Nyu Pharm – cheap canadian pharmacy
Unm Pharm: buying prescription drugs in mexico – Unm Pharm
http://unmpharm.com/# buying prescription drugs in mexico
reputable canadian online pharmacies canadian world pharmacy canada drugs
https://umassindiapharm.com/# indianpharmacy com
buy medicines online in india: india online pharmacy – online shopping pharmacy india
Unm Pharm: mexican mail order pharmacies – Unm Pharm
https://umassindiapharm.com/# Online medicine order
Umass India Pharm: Umass India Pharm – best india pharmacy
https://umassindiapharm.com/# Umass India Pharm
canadian pharmacy 24 canadian pharmacy tampa canadian pharmacy online reviews
canadian pharmacy king: canadian king pharmacy – canadapharmacyonline legit
https://umassindiapharm.xyz/# Umass India Pharm
india pharmacy: Umass India Pharm – Umass India Pharm
buying prescription drugs in mexico online: Unm Pharm – Unm Pharm
https://unmpharm.com/# best mexican pharmacy online
Unm Pharm Unm Pharm buy modafinil from mexico no rx
https://umassindiapharm.xyz/# Umass India Pharm
isotretinoin from mexico: Unm Pharm – gabapentin mexican pharmacy
https://unmpharm.xyz/# Unm Pharm
legit mexican pharmacy for hair loss pills: Unm Pharm – finasteride mexico pharmacy
Unm Pharm Unm Pharm buy kamagra oral jelly mexico
Umass India Pharm: top online pharmacy india – Umass India Pharm
https://unmpharm.xyz/# Unm Pharm
Umass India Pharm: Umass India Pharm – online pharmacy india
https://unmpharm.com/# pharmacies in mexico that ship to usa
canadian pharmacy drugs online canada drugs reviews legitimate canadian pharmacy online
http://umassindiapharm.com/# Umass India Pharm
Umass India Pharm: Umass India Pharm – top 10 online pharmacy in india
canadian drugs: onlinepharmaciescanada com – legitimate canadian pharmacies
https://umassindiapharm.com/# mail order pharmacy india
buy meds from mexican pharmacy Unm Pharm buy cialis from mexico
Unm Pharm: Unm Pharm – buy cheap meds from a mexican pharmacy
Umass India Pharm: Umass India Pharm – india pharmacy
http://umassindiapharm.com/# buy medicines online in india
https://nyupharm.com/# canadian valley pharmacy
gabapentin mexican pharmacy: Unm Pharm – safe place to buy semaglutide online mexico
india online pharmacy: best india pharmacy – Umass India Pharm
Umass India Pharm Umass India Pharm india pharmacy
https://unmpharm.xyz/# Unm Pharm