Marlow Rowing Club – Re-visited
I originally commented on the unfortunate First tier Tribunal decision in this charity’s case, relating to its conduct in issuing a VAT Zero Rate Certificate for construction work, which later case decisions showed should not have been zero rated. HMRC had decided to use the carelessness penalty provisions to collect the underpaid tax (as the penalty is 100% of the tax) on the basis that the supplier had accepted the certificate in good faith and should be allowed to rely upon that.
Happily, the Upper Tribunal has reversed the adverse decision (which was that the charity had been careless and should pay the penalty), and that (subject to any HMRC appeal) no penalty is deemed payable by the charity. I commented, originally, on the point made by HMRC that the appellant had not written to them to enquire whether the certificate should be issued, but had relied on some ostensibly ambivalent advice to issue the certificate. I made the point that the certificate is only valid if issued to the builder prior to his services being provided, that HMRC would inevitably have opined that no certificate should be issued, and that an appeal against such a ruling would never resolve the position prior to the date construction commenced. I commented, in effect, that HMRC’s contentions made it impossible to disagree with HMRC without being deemed careless, and I thought that this was a most unfortunate state of affairs.
It is good, therefore, to see the Upper Tribunal adopt this very line of analysis. In the course of this, it makes the point that HMRC’s hypothetical advice not to issue the certificate would, in any case, not have been an appealable decision, since it cannot have been a decision about a supply that had (at that time) been made. It also explored, in depth, the nature of the tax and legal (QC) advice given, and found that the legal advice, in particular, was clear enough to allow a trustee to issue the certificate without being deemed careless in doing so. This aspect is entirely dependent on the detailed facts of this case, of course, but it underlines that any caveats a barrister may make (such as the advice being subject to a change in case precedent) does not mean that the advice was tentative, nor that it is therefore careless to rely on it.
HMRC’s plea that the only way to collect the true tax was to do so via the 100% penalty, since the contractor could not be asked to pay the tax in the circumstances, was countered by the Tribunal by pointing out that the law nonetheless permitted ‘reasonable excuse’ to be a defence against the penalty (whereas it need not have been drafted in that way), and that this was therefore a feature of the law and could not be overlooked accordingly.
Graham Elliott is Technical Adviser to the Charity Tax Group
Comments
https://biotpharm.shop/# cheapest antibiotics
Discount pharmacy Australia: Pharm Au 24 – Medications online Australia
https://eropharmfast.shop/# Ero Pharm Fast
buy antibiotics from canada: buy antibiotics online uk – buy antibiotics
buy antibiotics for uti: buy antibiotics online – buy antibiotics over the counter
online erectile dysfunction: Ero Pharm Fast – Ero Pharm Fast
buy antibiotics online: cheapest antibiotics – Over the counter antibiotics for infection
best ed pills online: online ed pharmacy – Ero Pharm Fast
https://biotpharm.shop/# buy antibiotics from india
Ero Pharm Fast: Ero Pharm Fast – Ero Pharm Fast
Ero Pharm Fast: Ero Pharm Fast – Ero Pharm Fast
https://ciasansordonnance.shop/# pharmacie en ligne france fiable
Viagra generique en pharmacie: Viagra sans ordonnance 24h – prix bas Viagra generique
Cialis pas cher livraison rapide: Acheter Cialis 20 mg pas cher – cialis generique
pharmacie internet fiable France: pharmacie en ligne pas cher – Pharmacie sans ordonnance
commander Cialis en ligne sans prescription: commander Cialis en ligne sans prescription – Cialis generique sans ordonnance
https://ciasansordonnance.shop/# Acheter Cialis 20 mg pas cher
Acheter du Viagra sans ordonnance: viagra en ligne – Viagra generique en pharmacie
acheter Viagra sans ordonnance: prix bas Viagra generique – Meilleur Viagra sans ordonnance 24h
acheter Cialis sans ordonnance: Cialis pas cher livraison rapide – cialis prix
http://kampascher.com/# kamagra pas cher
kamagra en ligne: kamagra pas cher – kamagra pas cher
pharmacie en ligne pas cher: pharmacie en ligne sans prescription – Pharmacie Internationale en ligne
Cialis pas cher livraison rapide: commander Cialis en ligne sans prescription – Pharmacie Internationale en ligne
Cialis sans ordonnance 24h: cialis generique – cialis generique
https://pharmsansordonnance.shop/# pharmacie en ligne avec ordonnance
Meilleur Viagra sans ordonnance 24h: commander Viagra discretement – Viagra generique en pharmacie
cialis sans ordonnance: cialis generique – Acheter Cialis 20 mg pas cher
Meilleur Viagra sans ordonnance 24h: commander Viagra discretement – acheter Viagra sans ordonnance
http://pharmsansordonnance.com/# pharmacies en ligne certifiГ©es
Cialis sans ordonnance 24h: Cialis pas cher livraison rapide – Cialis sans ordonnance 24h
pharmacie en ligne pas cher: acheter kamagra site fiable – kamagra gel
cialis generique: commander Cialis en ligne sans prescription – Acheter Cialis
https://viasansordonnance.com/# viagra en ligne
traitement ED discret en ligne: traitement ED discret en ligne – cialis sans ordonnance
commander Kamagra en ligne: achat kamagra – kamagra en ligne
Viagra générique en pharmacie: viagra sans ordonnance – Viagra générique en pharmacie
acheter Cialis sans ordonnance: cialis sans ordonnance – Cialis sans ordonnance 24h
Kamagra oral jelly pas cher: livraison discrete Kamagra – kamagra oral jelly
kamagra 100mg prix: Kamagra oral jelly pas cher – commander Kamagra en ligne
https://kampascher.shop/# kamagra oral jelly
Viagra gГ©nГ©rique sans ordonnance en pharmacie: Acheter du Viagra sans ordonnance – Meilleur Viagra sans ordonnance 24h
Viagra pas cher livraison rapide france: prix bas Viagra generique – acheter Viagra sans ordonnance
acheter Viagra sans ordonnance livraison rapide Viagra en France Acheter du Viagra sans ordonnance
Pharmacies en ligne certifiees: pharmacie internet fiable France – pharmacie en ligne sans ordonnance
Acheter du Viagra sans ordonnance: viagra sans ordonnance – Acheter viagra en ligne livraison 24h
http://viasansordonnance.com/# viagra sans ordonnance
pharmacie en ligne pas cher: pharmacie en ligne pas cher – pharmacie en ligne pas cher
acheter Kamagra sans ordonnance: Pharmacie en ligne livraison Europe – kamagra pas cher
kamagra gel: kamagra en ligne – kamagra gel
Meilleur Viagra sans ordonnance 24h: viagra en ligne – livraison rapide Viagra en France
Kamagra oral jelly pas cher: kamagra en ligne – kamagra 100mg prix
viagra en ligne: viagra en ligne – Acheter du Viagra sans ordonnance
https://pharmsansordonnance.shop/# pharmacie en ligne france pas cher
Pharmacie en ligne livraison Europe: cialis sans ordonnance – cialis generique
kamagra 100mg prix: kamagra gel – Kamagra oral jelly pas cher
https://kampascher.shop/# kamagra gel
pharmacie en ligne: Medicaments en ligne livres en 24h – pharmacie en ligne pas cher
Acheter Cialis: pharmacies en ligne certifiГ©es – Cialis pas cher livraison rapide
prix bas Viagra generique: commander Viagra discretement – acheter Viagra sans ordonnance
pharmacie en ligne: pharmacie en ligne fiable – Acheter Cialis 20 mg pas cher
http://pharmsansordonnance.com/# vente de mГ©dicament en ligne
cialis generique: Cialis pas cher livraison rapide – cialis generique
pharmacie en ligne sans prescription: pharmacie en ligne pas cher – pharmacie en ligne pas cher
https://pharmacieexpress.com/# cialis sans ordonnance pharmacie france
farmacia canina online: farmacia torino online – se puede comprar activelle sin receta
farmacia online farmex: farmacia online senza ricetta – farmacia online whatsapp
anxemil sans ordonnance: mГ©dicament rГ©tention d’eau sans ordonnance pharmacie – collyre cortisone sans ordonnance
Г©quivalent solupred sans ordonnance: peut on aller au laboratoire sans ordonnance – quel mГ©dicament sans ordonnance pour soigner une infection urinaire ?
sirdalud costo: valium gocce dosaggio – ordinare farmaci online
monuril bustine prezzo: cistalgan a cosa serve – tamponi in farmacia fvg prenotazioni online
https://pharmacieexpress.shop/# acheter amoxicilline en ligne sans ordonnance
pharmacie canada sans ordonnance: tadalafil 5mg prix – ketum gel
melatonine sans ordonnance en pharmacie: m̩dicament pour bander sans ordonnance en pharmacie Рpilule en ligne sans ordonnance
pharmacie en ligne sans ordonnance: nerisone sans ordonnance – comment se procurer du cialis sans ordonnance ?
test infection urinaire pharmacie sans ordonnance belgique: acheter vitamine d sans ordonnance – avoir ordonnance en ligne
https://farmaciasubito.shop/# lyrica 75 mg 56 capsule prezzo con ricetta
peut on acheter des seringues en pharmacie sans ordonnance: antid̩presseur pharmacie sans ordonnance Рviagra g̩n̩rique sans ordonnance en pharmacie
sildenafil acheter en ligne: achat mГ©dicament en ligne sans ordonnance – recommandГ© par ordonnance mГ©dicale
liste des mГ©dicaments sur ordonnance sГ©curisГ©e: vermifuge humain pharmacie sans ordonnance – Г©quivalent solupred sans ordonnance
peut on acheter kГ©toprofГЁne sans ordonnance: cystite sans ordonnance – trod angine pharmacie sans ordonnance
https://confiapharma.shop/# comprar ivermectina sin receta
minias a cosa serve: monuril senza ricetta – lucen 20 mg prezzo senza ricetta
comprar farmacia calabria online: farmacia online progeffik – farmacia online souvenaid
dicloreum 150 mg prezzo senza ricetta: didrogyl prezzo – diprosalic unguento prezzo
acheter spedra: grippe pharmacie sans ordonnance – comment avoir de l’amoxicilline sans ordonnance
serum la roche posay hyalu b5: nicopatch 21 prix – minoxidil ordonnance
http://pharmacieexpress.com/# dentifrice gum enfant
rabestrom 100 prezzo Farmacia Subito protopic 0 1
prorhinel pipette: cialis 10 mg acheter – traitement sans ordonnance cystite
anti anxiolytique sans ordonnance: Pharmacie Express – mГ©dicaments sans ordonnance infection urinaire
farmacia online marimГіn opiniones montelukast se puede comprar sin receta farmacia online docpeter
efferalgan 1g se puede comprar sin receta: comprar ovulos sin receta – farmacia online condones
se puede comprar cafinitrina sin receta: comprar cialis sin receta andorra – puedo comprar loette sin receta
farmacia marson vicenza: farmacia online consegna 24 ore – xanax 1 mg rilascio prolungato
https://pharmacieexpress.com/# dentifrice fluocaril enfant
commande ordonnance sГ©curisГ©e: vente viagra – infection urinaire pharmacie sans ordonnance
farmacia vitoria online: Confia Pharma – fluconazol se puede comprar sin receta
huile demaquillante payot: Pharmacie Express – arcalion sans ordonnance
lavement en pharmacie sans ordonnance: pharmacie en ligne viagra Рcr̬me antibiotiques sans ordonnance
felison principio attivo ovuli progeffik farmacia online mascherine ffp2 bambini
cavaillГЁs savon: peut on acheter du viagra sans ordonnance dans une pharmacie – mГ©dicaments pour le stress sans ordonnance
lorm̩taz̩pam sans ordonnance: que prendre pour une cystite sans ordonnance Рprix ventoline pharmacie sans ordonnance
puedo comprar anticonceptivos sin receta en espaГ±a comprar mycostatin sin receta eroxon se puede comprar sin receta
se puede comprar un inhalador sin receta: como comprar antibiotico sin receta – comprar sarcop sin receta
https://farmaciasubito.com/# niklod 200 fiale mutuabile
farmacia campoamor online farmacia online ciudad real farmacia beringues online
zemiro: analyse d’urine sans ordonnance – creme antibiotique sans ordonnance
mГ©dicament pour la cystite sans ordonnance achat viagra en ligne vomitif pharmacie sans ordonnance
forxiga prezzo: xalacom collirio prezzo – farmacia online espaГ±a
https://farmaciasubito.shop/# ausilium miao
farmacia online en cuba: Confia Pharma – comprar algidol sin receta
test clamidia farmacia didrogyl gocce prezzo farmacia online bologna
flixoderm crema prezzo: deniban prezzo – synapsine 1000 a cosa serve
pedidos de farmacia online se puede comprar primperan sin receta tu farmacia online madrid
tranex fiale per bocca: tredimin 50.000 prezzo – zolpeduar a cosa serve
peut on acheter prednisolone sans ordonnance pilule contraceptive en pharmacie sans ordonnance gel douche mustela
https://farmaciasubito.shop/# nerixia 25 mg prezzo
health express pharmacy artane: target pharmacy flonase – best online pharmacy ambien
online pharma shop Pharm Mex mexican viagra pharmacy
http://inpharm24.com/# india pharmacy ship to usa
online medical store india: InPharm24 – pharmacy website in india
medicine online shopping divya pharmacy india online india pharmacy reviews
https://pharmmex.com/# penicillin mexico
online pharmacy reviews propecia: simvastatin pharmacy prices – good online pharmacy
mounjaro cost in mexico Pharm Mex prednisone in mexico
prescriptions from india: doctor of pharmacy india – pharmacy online india
guardian pharmacy loratadine ranitidine online pharmacy meijer pharmacy store hours
http://inpharm24.com/# pharmacy franchises in india
tesco pharmacy selling viagra: Pharm Express 24 – best ed medication
ordering ozempic from mexico: mexican vicodin – best drugs to buy in mexico
freedom pharmacy Pharm Express 24 prednisolone pharmacy
online india pharmacy: generic cialis india pharmacy – pharmacy council of india
india mail order pharmacy: InPharm24 – india mart pharmacy
https://pharmexpress24.com/# viagra registered pharmacy
i bought tramadol from mexican pharmacy mexican pharmacy tijuana medicines mexico review
pharmacy name ideas in india: InPharm24 – buy medicine online
india pharmacy viagra: InPharm24 – buy medicine online india
pharmacy council of india: india pharmacy market outlook – best pharmacy franchise in india
texas chemist online pharmacy: Pharm Express 24 – express pharmacy online
online india pharmacy pharmacy franchises in india pharmacies in india
buy medicine online in india: compounding pharmacy in india – india pharmacy international shipping
india pharmacy viagra: InPharm24 – india pharmacy ship to usa
https://inpharm24.shop/# medicine online shopping
tramadol mexican what can i buy in a mexican pharmacy wegovy mexico pharmacy
pharmacy stores online: mexican antibiotics names – azithromycin over the counter mexico
online pharmacy delivery: itraconazole online pharmacy – meijer pharmacy free generic lipitor
legit mexican pharmacy farmacia online mexico mexican pharmacy chain
india pharmacy international shipping: ivermectin india pharmacy – ivermectin india pharmacy
mexico medicine: over the counter drugs in mexico – mexican amoxicillin
cheap antibiotics online Pharm Mex best overseas pharmacy
https://pharmexpress24.shop/# india pharmacy viagra
india pharmacy market: InPharm24 – india rx
india mail order pharmacy online pharmacy company in india online pharmacy in india
online pharmacy courses: order xenical online pharmacy – va online pharmacy
mounjaro in mexico pharmacy Pharm Mex mounjaro in mexico pharmacy
top trending pharmacy websites: can i buy hydrocodone in mexico – xanax cost in mexico
https://pharmexpress24.com/# unicare pharmacy artane castle
vipps certified online pharmacy viagra legit online pharmacy viagra lamictal pharmacy assistance
generic viagra no prescription: VGR Sources – viagra generic 20 mg
order viagra online us pharmacy: VGR Sources – can i buy viagra online without a prescription
sildenafil 50mg canada: female viagra where to buy uk – viagra 100mg online in canada
https://vgrsources.com/# buy generic sildenafil
viagra best price: VGR Sources – sildenafil cheap pills
female viagra pill cost: sildenafil 25mg 50mg 100mg – generic viagra online prescription
need prescription for viagra: VGR Sources – can you purchase viagra over the counter
https://vgrsources.com/# canada viagra otc
side effects of viagra: where to buy viagra over the counter usa – viagra for sale canada
viagra generic germany: precio de viagra 50mg – can i buy sildenafil in canada
buy sildenafil australia: where can i purchase viagra online – viagra 100mg australia
viagra for men: VGR Sources – cialis viagra comparison
https://vgrsources.com/# how to get viagra in us
viagra 75 mg price: sildenafil 20 mg coupon – brand name viagra for sale
viagra online purchase india: sildenafil generic coupon – viagra cost in canada
cheap viagra prescription: viagra online hong kong – where can you buy viagra without a prescription
how much is viagra in south africa: brand viagra australia – where can i get over the counter viagra
sildenafil where to get: 100mg sildenafil coupon – viagra generic germany
viagra online canada mastercard: VGR Sources – viagra prices singapore
buy viagra best price: generic viagra for sale in canada – buy sildenafil 25 mg
https://vgrsources.com/# buy sildenafil online
buy sildenafil us: VGR Sources – safe online viagra
where can you get women’s viagra: VGR Sources – 100mg sildenafil for sale
viagra online without prescription usa: lowest cost for viagra – viagra compare prices
prescription viagra cheap: cost of viagra 100mg tablet – how do i get viagra
cheap viagra prescription online: VGR Sources – viagra online us pharmacy
generic viagra order: VGR Sources – paypal viagra australia
canadian pharmacy online viagra: VGR Sources – viagra pill price in mexico
can you buy generic viagra: VGR Sources – sildenafil 2.5
viagra pills for sale uk: VGR Sources – buy sildenafil online nz
viagra tablet 25 mg: where can i order viagra online – sildenafil canada price
https://vgrsources.com/# viagra price online india
sildenafil 20 mg prescription online: viagra 100mg uk – australia viagra price
can you buy viagra over the counter canada: VGR Sources – viagra 100mg cheap price
cheap viagra uk paypal: VGR Sources – where to buy sildenafil 20mg
cheap generic viagra 150 mg: female viagra pills in south africa – us pharmacy viagra online
canadian viagra prescription: viagra price australia – sildenafil online purchase
https://vgrsources.com/# viagra online pills
viagra fiyatД± 50mg: VGR Sources – sildenafil 150 mg online
viagra prescription cost: VGR Sources – viagra online best price
prednisone uk price: Predni Pharm – can you buy prednisone over the counter in canada
prednisone 20 mg purchase: prednisone 10mg for sale – prednisone 1mg purchase
https://prednipharm.shop/# Predni Pharm
Predni Pharm: prednisone 10mg tablets – where can i buy prednisone without prescription
CrestorPharm: CrestorPharm – what foods should be avoided when taking rosuvastatin?
colchicine and crestor: Crestor mail order USA – Crestor Pharm
http://crestorpharm.com/# can i take magnesium with crestor
atorvastatin vs rosuvastatin: lipitor 80 mg para que sirve – LipiPharm
Semaglu Pharm: Where to buy Semaglutide legally – Rybelsus 3mg 7mg 14mg
prednisone brand name in india: prednisone 20mg cheap – prednisone 30 mg
https://lipipharm.shop/# No RX Lipitor online
prednisone for sale without a prescription: prednisone 20mg online – prednisone 10 mg online