In Marlow Rowing Club v HMRC [2020] UKUT0202, the Upper Tribunal (UT) found the club had a reasonable excuse for issuing a VAT zero-rating building certificate. It had sought counsel's opinion and did not need to also seek HMRC's opinion. 

The UT reversed the decision of the First Tier Tribunal (FTT), finding that the FTT had erred in law.

The UT decided,

It found that Marlow had a reasonable excuse for issuing the incorrect zero-rating certificate.

Useful links

Grounds for appeal: reasonable excuse
What is considered to be a 'reasonable excuse' when a taxpayer makes an appeal?

Incorrect issue of charitable building certificate
In Marlow Rowing Club v HMRC [2018] TC 6803, a tribunal held that the club did not have a reasonable excuse when it incorrectly issued a certificate for zero-rating a building for a charitable purpose.

Land & Property: Relevant residential & relevant charitable purpose
Property that is used for a relevant residential purpose or a relevant charitable purpose qualifies for special VAT rules.

External links

Marlow Rowing Club v HMRC [2020] UKUT0202