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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Marlow Rowing Club v Revenue and Customs: [2020] UKUT 20 (TCC) (22 January 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/20.html Cite as: [2020] BVC 525, [2020] UKUT 20 (TCC), [2020] STC 564, [2020] STI 230

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Marlow Rowing Club v Revenue and Customs: [2020] UKUT 20 (TCC) (22 January 2020)

VAT Penalty for issuing incorrect zero-rating certificate - appellant had sought advice from accountants and counsel - whether FTT erred in law in concluding appellant did not have reasonable excuse - yes - decision set aside and remade- appeal allowed.