Value added tax – Zero-rating. The decision of the First-tier Tribunal (Tax and Chancery Chamber)(the FTT) to allow the taxpayer football club's appeal against the Revenue and Customs Commissioners' decision to issue the taxpayer a penalty in circumstances where the taxpayer had issued a zero-rated tax certificate in respect of construction works on a new clubhouse, would be upheld. The Upper Tribunal (Tax and Chancery Chamber) held that although the FTT had erred in two aspects of its decision, its decision on the alternative issue as to whether the taxpayer had had a reasonable excuse for incorrectly issuing the certificate was unimpeachable.