Update on the Adecco temporary workers VAT case
The Upper Tribunal heard Adecco’s appeal between 5 and 7 December 2016.
This is an important case for the sector as it challenges HMRC’s position on the VAT treatment of temporary workers – an area of major cost for many CTG members. CTG has worked with Deloitte for a number of years to bring this case against HMRC and was supportive of Adecco’s decision to appeal the rather unusual decision of the First-tier Tribunal in favour of HMRC (analysis of that case can be found here).
Unfortunately the Upper Tribunal dismissed the appeal – further information can be found in this commentary by Graham Elliott.
Upper Tribunal hearing
Adecco’s submissions
- Adecco presented a strong case based on the facts and business model of Adecco in the context of the regulatory and legal constraints which exist within the employment sector (in relation to temporary workers or “temps”).
- Adecco argued and evidenced that it provided nothing more than a service of introduction and payroll services to clients. This is the service for which Adecco is remunerated by way of its commission.
- The Temps provide their services to the clients. Adecco undertakes to pay the Temps on behalf of the client. This arrangement, and the contractual framework that supports it, had to be adopted by Adecco because of the introduction of the Employment Conduct Regulations which meant that employment agencies like Adecco had to reconstitute themselves as “employment businesses” (i.e. Adecco was required (by law) to have a contract with the Temps under which it was liable to pay them whether or not the client paid the Temps).
- Notwithstanding the change in the regulatory and contractual environment, the economic and commercial reality has remained constant. There is a “legal arrangement” (Lord Neuberger in the Supreme Court in Airtours) between the three parties via Adecco and the contractual framework that it had to set up. Further, there is no requirement for VAT purposes for a direct contract between the Temps and the client for there to be a supply for VAT purposes. This is illustrated by Baxi where the CJEU found that the payment from Baxi to the @1 Group (@1) could be divided in to two elements, one of which was third party consideration for the supply by @1 of goods to customers. This was so despite the fact that there was no contract between @1 and the customers to whom it made the VAT supply. The contractual relationship was between customers and Baxi.
In summary, Adecco says it should succeed and is only liable to account for VAT on its commission charge because this is (on the evidence) all that Adecco supplies, namely introductory and payroll services; it is perfectly possible for a party to pay for supplies it does not receive (Baxi etc.); and, in any event, the payment of Temps by Adecco is third party consideration.
HMRC’s submissions
- HMRC argued that it was significant that there was no contract or legal relationship at all between the Temps and the clients. HMRC placed reliance on the contract between Adecco and the Temps (ignoring the Employment Conduct Regulations) to show that the contractual and economic reality was that Adecco was supplying a service or taxable supply of staff to the client.
- HMRC argued that the contract between the Temps and Adecco stated that the Temps would do the work Adecco asked him/her to do (i.e. whatever Adecco’s clients wanted).
- Importantly, HMRC argued that Adecco’s contracts were inconsistent with the position being put forward by Adecco in this case (even though Adecco emphasised that it had no choice in contracting in this manner but was bound to by the Employment Conduct Regulations).
In summary, HMRC’s submissions were that Adecco’s account was inconsistent with economic reality and there was a taxable supply from Adecco to the clients on which Adecco was liable to pay VAT on the full “consideration”.
Comments
alo 789: alo789 dang nh?p – alo789hk
IndiaMedFast.com: online medicine shopping in india – IndiaMedFast.com
mexican pharmacy online order: Mexican Pharm Inter – MexicanPharmInter
https://indiamedfast.shop/# buying prescription drugs from india
canadian pharmacy no scripts
https://mexicanpharminter.com/# mexican pharmacy online
Mexican Pharm International Mexican Pharm International mexican pharmacy online store
http://interpharmonline.com/# my canadian pharmacy
cross border pharmacy canada
https://indiamedfast.shop/# online medicine shopping in india
http://interpharmonline.com/# canadian drugstore online
canadian online pharmacy
best online canadian pharmacy: legitimate canadian pharmacies online – canadian pharmacy world reviews
http://interpharmonline.com/# safe canadian pharmacies
https://mexicanpharminter.shop/# MexicanPharmInter
canadian pharmacy no scripts
canada drugs: InterPharmOnline.com – canada drugs online
https://interpharmonline.com/# canadian pharmacy oxycodone
is canadian pharmacy legit: Online pharmacy USA – canadian pharmacy checker
http://indiamedfast.com/# cheapest online pharmacy india
legit canadian pharmacy
buying prescription drugs from india order medicines online india IndiaMedFast.com
http://mexicanpharminter.com/# mexican pharmacy online
https://indiamedfast.com/# india pharmacy without prescription
canadian online pharmacy reviews
canadian pharmacy online store: canadian drugstore online no prescription – best online canadian pharmacy
buy prescription drugs from canada cheap: online canadian pharmacy no prescription – canada drugs online review
http://indiamedfast.com/# india pharmacy without prescription
http://indiamedfast.com/# online medicine shopping in india
ed meds online canada
india pharmacy without prescription online medicine shopping in india online medicine shopping in india
buying prescription drugs from india: cheapest online pharmacy india – buying prescription drugs from india
buy prescription drugs from canada cheap: Certified International Pharmacy Online – pharmacy com canada
https://indiamedfast.shop/# IndiaMedFast.com
https://indiamedfast.shop/# cheapest online pharmacy india
canadian pharmacy 24
TadalafilEasyBuy.com: TadalafilEasyBuy.com – Tadalafil Easy Buy
buy generic 100mg viagra online buy generic 100mg viagra online Generic100mgEasy
https://kamagrakopen.pro/# kamagra pillen kopen
http://generic100mgeasy.com/# Generic100mgEasy
Officiele Kamagra van Nederland: Kamagra Kopen – KamagraKopen.pro
KamagraKopen.pro: Kamagra Kopen – kamagra 100mg kopen
https://generic100mgeasy.shop/# best price for viagra 100mg
https://kamagrakopen.pro/# kamagra 100mg kopen
Sildenafil Citrate Tablets 100mg: Cheap generic Viagra – Generic100mgEasy
Tadalafil Easy Buy cialis without a doctor prescription TadalafilEasyBuy.com
TadalafilEasyBuy.com: п»їcialis generic – Tadalafil Easy Buy
https://kamagrakopen.pro/# Kamagra Kopen
http://tadalafileasybuy.com/# TadalafilEasyBuy.com
TadalafilEasyBuy.com: Tadalafil Easy Buy – TadalafilEasyBuy.com
Tadalafil Easy Buy: TadalafilEasyBuy.com – Tadalafil Tablet
http://generic100mgeasy.com/# buy generic 100mg viagra online
https://kamagrakopen.pro/# Officiele Kamagra van Nederland
TadalafilEasyBuy.com cialis without a doctor prescription Cialis 20mg price
best price for viagra 100mg: Cheap Viagra 100mg – Generic 100mg Easy
Generic100mgEasy: Generic 100mg Easy – Generic 100mg Easy
https://kamagrakopen.pro/# Kamagra Kopen Online
https://tadalafileasybuy.shop/# Tadalafil Easy Buy
TadalafilEasyBuy.com: TadalafilEasyBuy.com – TadalafilEasyBuy.com
Generic 100mg Easy buy generic 100mg viagra online Generic 100mg Easy
https://generic100mgeasy.shop/# buy generic 100mg viagra online
http://generic100mgeasy.com/# Generic 100mg Easy
Cheap Sildenafil 100mg: Cheap Sildenafil 100mg – Generic 100mg Easy
TadalafilEasyBuy.com: Tadalafil Easy Buy – cialis without a doctor prescription
https://generic100mgeasy.com/# Generic100mgEasy
Tadalafil Easy Buy: Tadalafil Easy Buy – TadalafilEasyBuy.com
http://tadalafileasybuy.com/# cialis without a doctor prescription
kamagra gel kopen: Kamagra – kamagra jelly kopen
Generic 100mg Easy Generic 100mg Easy Generic 100mg Easy
Kamagra Kopen Online: Kamagra – Kamagra
https://tadalafileasybuy.shop/# Tadalafil Easy Buy
https://generic100mgeasy.shop/# Generic 100mg Easy
kamagra gel kopen: Officiele Kamagra van Nederland – kamagra pillen kopen
Kamagra: KamagraKopen.pro – kamagra gel kopen
https://tadalafileasybuy.com/# Tadalafil Tablet
https://kamagrakopen.pro/# kamagra jelly kopen
Buy generic 100mg Viagra online: Generic100mgEasy – Generic 100mg Easy
Generic 100mg Easy Generic 100mg Easy buy generic 100mg viagra online
http://tadalafileasybuy.com/# cialis for sale
https://generic100mgeasy.shop/# Generic 100mg Easy
kamagra 100mg kopen: KamagraKopen.pro – Kamagra Kopen Online
KamagraKopen.pro: kamagra pillen kopen – kamagra jelly kopen
https://kamagrakopen.pro/# KamagraKopen.pro
https://tadalafileasybuy.com/# TadalafilEasyBuy.com
buy generic 100mg viagra online Generic 100mg Easy Order Viagra 50 mg online
пин ап: https://pinupkz.life/
пин ап – пин ап вход
пинап казино – пин ап казино официальный сайт
пин ап казино зеркало: https://pinupkz.life/
пин ап – пин ап зеркало
пин ап – пин ап казино
пин ап: https://pinupkz.life/
пинап казино – пин ап вход
KamagraKopen.pro KamagraKopen.pro KamagraKopen.pro
пинап казино – пинап казино
pinup 2025 – пин ап казино зеркало
пинап казино – пин ап казино официальный сайт
пин ап казино зеркало – пин ап
pinup 2025: https://pinupkz.life/
TadalafilEasyBuy.com cheapest cialis TadalafilEasyBuy.com
пинап казино – пин ап казино
пин ап зеркало – pinup 2025
пин ап вход: https://pinupkz.life/
пин ап – пин ап казино
cialis without a doctor prescription cialis without a doctor prescription Generic Cialis price
пин ап – пин ап зеркало
пин ап казино – пин ап казино
пин ап казино официальный сайт: https://pinupkz.life/
пинап казино – пинап казино
пин ап зеркало – пин ап вход
пинап казино: https://pinupkz.life/
https://apotheekmax.com/# Online apotheek Nederland zonder recept
Beste online drogist: Betrouwbare online apotheek zonder recept – Online apotheek Nederland zonder recept
Apotheek Max: de online drogist kortingscode – Apotheek Max
https://apotekonlinerecept.com/# apotek online
http://apotheekmax.com/# de online drogist kortingscode
Kamagra online bestellen Kamagra kaufen ohne Rezept kamagra
Apoteket online: Apotek hemleverans idag – apotek online recept
Kamagra Original: Kamagra kaufen – Kamagra Oral Jelly kaufen
http://apotekonlinerecept.com/# apotek pa nett
http://apotekonlinerecept.com/# Apoteket online
Kamagra kaufen: Kamagra Oral Jelly – Kamagra Original
Apotek hemleverans recept: Apotek hemleverans recept – apotek online
http://apotheekmax.com/# Apotheek Max
online apotheek Online apotheek Nederland met recept Apotheek online bestellen
apotek pa nett: Apotek hemleverans recept – Apotek hemleverans idag
https://apotheekmax.com/# online apotheek
https://kamagrapotenzmittel.shop/# Kamagra Oral Jelly
Apoteket online: apotek online recept – apotek online
https://apotekonlinerecept.shop/# apotek pa nett
Kamagra Gel: Kamagra Oral Jelly – Kamagra Oral Jelly
http://apotekonlinerecept.com/# Apoteket online
Apotek hemleverans recept: Apotek hemleverans recept – Apotek hemleverans recept
ApotheekMax Apotheek online bestellen Apotheek online bestellen
https://kamagrapotenzmittel.com/# Kamagra Original
apotek online: apotek pa nett – apotek online recept
https://apotheekmax.shop/# Apotheek Max
Kamagra online bestellen: Kamagra Original – Kamagra kaufen
https://kamagrapotenzmittel.com/# Kamagra Gel
Apotheek online bestellen Apotheek Max Apotheek online bestellen
Kamagra Gel: Kamagra Oral Jelly – Kamagra kaufen
https://apotheekmax.com/# Betrouwbare online apotheek zonder recept
http://apotekonlinerecept.com/# apotek online
Kamagra kaufen ohne Rezept: Kamagra kaufen – Kamagra Oral Jelly
https://apotekonlinerecept.com/# apotek online recept
Kamagra kaufen ohne Rezept: Kamagra online bestellen – Kamagra online bestellen
Betrouwbare online apotheek zonder recept: Apotheek Max – Online apotheek Nederland zonder recept
https://kamagrapotenzmittel.com/# Kamagra online bestellen
Apotheek Max Betrouwbare online apotheek zonder recept ApotheekMax
http://apotheekmax.com/# online apotheek
Apotheek Max: Apotheek Max – Beste online drogist
https://apotekonlinerecept.com/# Apotek hemleverans recept
Betrouwbare online apotheek zonder recept: Apotheek Max – Beste online drogist
https://apotheekmax.com/# ApotheekMax
Apotheek online bestellen: Online apotheek Nederland met recept – Online apotheek Nederland met recept
https://apotheekmax.com/# Apotheek Max
Online apotheek Nederland met recept Online apotheek Nederland zonder recept de online drogist kortingscode
Kamagra online bestellen: Kamagra kaufen – Kamagra Gel
https://apotekonlinerecept.com/# apotek online recept
http://apotheekmax.com/# Betrouwbare online apotheek zonder recept
Online apotheek Nederland zonder recept: Online apotheek Nederland zonder recept – Online apotheek Nederland zonder recept
Apotek hemleverans recept: apotek online – apotek pa nett
mexico drug stores pharmacies: п»їbest mexican online pharmacies – medicine in mexico pharmacies
indian pharmacy paypal: www india pharm – mail order pharmacy india
cross border pharmacy canada: go canada pharm – cheapest pharmacy canada
https://agbmexicopharm.shop/# Agb Mexico Pharm
Agb Mexico Pharm: Agb Mexico Pharm – mexican mail order pharmacies
Agb Mexico Pharm: mexico drug stores pharmacies – Agb Mexico Pharm
www india pharm: www india pharm – reputable indian pharmacies
indian pharmacies safe online pharmacy india www india pharm
http://wwwindiapharm.com/# www india pharm
india pharmacy: www india pharm – www india pharm
buy prescription drugs from india: buy prescription drugs from india – Online medicine order
www india pharm: www india pharm – www india pharm
https://wwwindiapharm.com/# best online pharmacy india
legitimate canadian pharmacy: go canada pharm – canadian pharmacies comparison
www india pharm top 10 online pharmacy in india www india pharm
Agb Mexico Pharm: Agb Mexico Pharm – Agb Mexico Pharm
canadianpharmacymeds: canadian online drugstore – canadian pharmacy ed medications
canadian pharmacy world: the canadian pharmacy – legal to buy prescription drugs from canada
https://agbmexicopharm.shop/# п»їbest mexican online pharmacies
Agb Mexico Pharm: medicine in mexico pharmacies – Agb Mexico Pharm
www india pharm: Online medicine home delivery – www india pharm
www india pharm: www india pharm – www india pharm
Agb Mexico Pharm Agb Mexico Pharm Agb Mexico Pharm
http://wwwindiapharm.com/# п»їlegitimate online pharmacies india
www india pharm: world pharmacy india – cheapest online pharmacy india
Agb Mexico Pharm: mexican drugstore online – pharmacies in mexico that ship to usa
Online medicine order: Online medicine order – www india pharm
http://agbmexicopharm.com/# mexican online pharmacies prescription drugs
canada rx pharmacy: GoCanadaPharm – trusted canadian pharmacy
canadianpharmacyworld: GoCanadaPharm – legit canadian pharmacy
canada ed drugs go canada pharm online canadian pharmacy review
www india pharm: www india pharm – buy medicines online in india
mexico drug stores pharmacies: buying prescription drugs in mexico – buying prescription drugs in mexico
http://gocanadapharm.com/# prescription drugs canada buy online
is canadian pharmacy legit: canadian pharmacy meds review – canada online pharmacy
buying prescription drugs in mexico: Agb Mexico Pharm – mexican drugstore online
www india pharm: www india pharm – www india pharm
https://gocanadapharm.shop/# canadianpharmacyworld com
my canadian pharmacy reviews GoCanadaPharm canadian pharmacies online
Agb Mexico Pharm: mexican rx online – Agb Mexico Pharm
www india pharm: india pharmacy – www india pharm
best india pharmacy: www india pharm – buy prescription drugs from india
Agb Mexico Pharm: mexico drug stores pharmacies – Agb Mexico Pharm
https://agbmexicopharm.com/# Agb Mexico Pharm
best online canadian pharmacy: pharmacy rx world canada – legit canadian pharmacy
Clom Fast Pharm: Clom Fast Pharm – how can i get clomid
get clomid online: where can i buy clomid without prescription – Clom Fast Pharm
https://zithpharmonline.com/# ZithPharmOnline
where to get generic clomid pill: where can i buy generic clomid without prescription – Clom Fast Pharm
ZithPharmOnline: ZithPharmOnline – where can i buy zithromax medicine
10 mg prednisone: how to buy prednisone online – Pred Pharm Net
lisinopril 2.5 Lisin Express Lisin Express
http://clomfastpharm.com/# Clom Fast Pharm
ZithPharmOnline: ZithPharmOnline – ZithPharmOnline
can you buy cheap clomid without rx: can i order clomid tablets – can i order generic clomid now
amoxicillin buy no prescription: amoxicillin capsules 250mg – AmOnlinePharm
https://zithpharmonline.shop/# ZithPharmOnline
AmOnlinePharm: order amoxicillin online no prescription – amoxicillin 500mg price
buy cheap zithromax online: zithromax 500 mg lowest price pharmacy online – buy generic zithromax online
AmOnlinePharm buy cheap amoxicillin buy amoxicillin
can i buy zithromax online: zithromax order online uk – can you buy zithromax over the counter in australia
Clom Fast Pharm: clomid order – Clom Fast Pharm
http://amonlinepharm.com/# AmOnlinePharm
Pred Pharm Net: prednisone best price – Pred Pharm Net
zithromax z-pak price without insurance: buy zithromax online with mastercard – zithromax
zestril 20 mg tab: lisinopril 20 mg tablet – lisinopril 2019
zithromax buy online: zithromax for sale 500 mg – ZithPharmOnline
http://lisinexpress.com/# Lisin Express
Lisin Express Lisin Express Lisin Express
ZithPharmOnline: ZithPharmOnline – ZithPharmOnline
can you get cheap clomid without insurance: Clom Fast Pharm – cost of generic clomid without dr prescription
Clom Fast Pharm: Clom Fast Pharm – get clomid no prescription
https://predpharmnet.shop/# Pred Pharm Net
Pred Pharm Net: Pred Pharm Net – Pred Pharm Net
can you buy zithromax online: zithromax pill – buy zithromax 1000mg online
AmOnlinePharm: cost of amoxicillin 875 mg – AmOnlinePharm
Lisin Express Lisin Express Lisin Express
http://amonlinepharm.com/# over the counter amoxicillin
zithromax coupon: cost of generic zithromax – can you buy zithromax over the counter
ZithPharmOnline: zithromax without prescription – zithromax 500mg
ZithPharmOnline: ZithPharmOnline – zithromax 1000 mg online
http://amonlinepharm.com/# amoxicillin from canada
Pred Pharm Net: 5mg prednisone – Pred Pharm Net
Clom Fast Pharm Clom Fast Pharm generic clomid
can i order clomid pill: Clom Fast Pharm – can i get generic clomid pills
prednisone daily use: steroids prednisone for sale – buy prednisone without rx
http://clomfastpharm.com/# Clom Fast Pharm
can i get generic clomid without dr prescription: how to buy generic clomid without prescription – order clomid tablets
AmOnlinePharm: amoxicillin 500 – price of amoxicillin without insurance
lisinopril tablets for sale: website – lisinopril for sale online
https://amonlinepharm.com/# amoxicillin online canada
prednisone 5mg coupon: Pred Pharm Net – prednisone 2.5 mg cost
zithromax z-pak: ZithPharmOnline – ZithPharmOnline
buy zithromax 1000mg online where can you buy zithromax can you buy zithromax over the counter
oyun inceleme siteleri: casibom giris adresi – siteler bahis casibom1st.com
bahis siteleei: casibom guncel adres – en iyi kumar sitesi casibom1st.com
http://casibom1st.com/# en iyi bahis uygulamasД±
betler: casibom giris adresi – online casino bet casibom1st.com
bilinmeyen bahis siteleri: casibom 1st – yeni bahis siteleri deneme bonusu casibom1st.com
sweet bonanza oyna: sweet bonanza – sweet bonanza demo sweetbonanza1st.shop
casino oyna casibom giris adresi como bakery yorumlarД± casibom1st.shop
bahis oyun siteleri: casibom – en iyi yabancД± bahis siteleri casibom1st.com
iddaa siteleri: slot casino siteleri – casino siteleri 2025 casinositeleri1st.com
casino slot online: casino siteleri 2025 – casino oyna casinositeleri1st.com
п»їcasino: slot casino siteleri – lisansl? casino siteleri casinositeleri1st.com
https://sweetbonanza1st.com/# sweet bonanza slot
deneme bonusu veren siteler lisansl? casino siteleri casino siteleri casinositeleri1st.shop
sweet bonanza siteleri: sweet bonanza siteleri – sweet bonanza 1st sweetbonanza1st.shop
slot casino siteleri: guvenilir casino siteleri – casino siteleri 2025 casinositeleri1st.com
sweet bonanza giris: sweet bonanza – sweet bonanza siteleri sweetbonanza1st.shop
bahis siteleri 2024: casibom resmi – casino bonus casibom1st.com
canlД± casino bahis siteleri: deneme bonusu veren siteler – casino siteleri 2025 casinositeleri1st.com
casino siteleri 2025 casino siteleri slot casino siteleri casinositeleri1st.shop
en saДџlam bahis siteleri: casibom – casinombet casibom1st.com
saglam siteler: slot casino siteleri – guvenilir casino siteleri casinositeleri1st.com
canlД± bahis siteleri: casibom – oyun sitesi oyun sitesi oyun sitesi casibom1st.com
300 tl bonus veren bahis sitesi: casibom 1st – deneme bonusu veren yeni siteler 2025 casibom1st.com
sweet bonanza demo: sweet bonanza yorumlar – sweet bonanza siteleri sweetbonanza1st.shop
yeni açılan bahis siteleri casibom giris en güvenilir bahis siteleri hangileri? casibom1st.shop
deneme bonusu veren gГјvenilir siteler: lisansl? casino siteleri – deneme bonusu veren siteler casinositeleri1st.com
jav siteleri: casibom guncel giris – casinomaxi casibom1st.com
sweet bonanza giris: sweet bonanza slot – sweet bonanza siteleri sweetbonanza1st.shop
guvenilir casino siteleri: guvenilir casino siteleri – bahis giriЕџ casinositeleri1st.com
https://sweetbonanza1st.com/# sweet bonanza slot
casino bonanza gГјncel giriЕџ: casibom guncel adres – yeni Гјyelik bonusu veren siteler casibom1st.com
casino siteleri: lisansl? casino siteleri – casino siteleri casinositeleri1st.com
100tl hosgeldin bonusu veren siteler: casino siteleri 2025 – lisansl? casino siteleri casinositeleri1st.com
sweet bonanza yorumlar sweet bonanza demo sweet bonanza slot sweetbonanza1st.com
casino siteleri: guvenilir casino siteleri – guvenilir casino siteleri casinositeleri1st.com
yatД±rД±m bonusu veren siteler: casibom giris – yeni Гјyelik bonusu veren siteler casibom1st.com
gГјvenli siteler: casibom guncel adres – sГјpernetin casibom1st.com
http://casinositeleri1st.com/# casino siteleri 2025
sweet bonanza oyna: sweet bonanza siteleri – sweet bonanza yorumlar sweetbonanza1st.shop
casino bet gГјncel giriЕџ: casibom giris – casinonaxi casibom1st.com
para kazandiran kumar oyunlarД±: casibom – yurt dД±ЕџД± bahis sitesi casibom1st.com
bet siteleri bonus: casibom giris – mobil bahis siteleri casibom1st.com
usa mexico pharmacy: usa mexico pharmacy – Us Mex Pharm
https://usmexpharm.com/# UsMex Pharm
Mexican pharmacy ship to USA: mexican pharmacy – mexican pharmacy
certified Mexican pharmacy Mexican pharmacy ship to USA п»їbest mexican online pharmacies
Mexican pharmacy ship to USA: mexican pharmacy – mexican rx online
Mexican pharmacy ship to USA: reputable mexican pharmacies online – Mexican pharmacy ship to USA
https://usmexpharm.shop/# USMexPharm
Mexican pharmacy ship to USA: mexican border pharmacies shipping to usa – Us Mex Pharm
Us Mex Pharm: medication from mexico pharmacy – Mexican pharmacy ship to USA
mexico drug stores pharmacies: buying prescription drugs in mexico online – mexican pharmacy
Mexican pharmacy ship to USA: Us Mex Pharm – Us Mex Pharm
UsMex Pharm UsMex Pharm usa mexico pharmacy
https://usmexpharm.com/# Mexican pharmacy ship to USA
Us Mex Pharm: UsMex Pharm – mexico drug stores pharmacies
USMexPharm: USMexPharm – usa mexico pharmacy
mexico pharmacies prescription drugs: Mexican pharmacy ship to USA – certified Mexican pharmacy
https://usmexpharm.shop/# USMexPharm
Mexican pharmacy ship to USA mexican pharmacy mexican pharmacy
Mexican pharmacy ship to USA: Us Mex Pharm – UsMex Pharm
mexican pharmacy: certified Mexican pharmacy – USMexPharm
USMexPharm: Mexican pharmacy ship to USA – usa mexico pharmacy
https://usmexpharm.com/# mexican pharmaceuticals online
Us Mex Pharm: buying prescription drugs in mexico online – Mexican pharmacy ship to USA
usa mexico pharmacy: certified Mexican pharmacy – Us Mex Pharm
Us Mex Pharm: UsMex Pharm – UsMex Pharm
https://usmexpharm.com/# mexican mail order pharmacies
USMexPharm: UsMex Pharm – medication from mexico pharmacy
UsMex Pharm UsMex Pharm USMexPharm
Us Mex Pharm: Us Mex Pharm – medicine in mexico pharmacies
usa mexico pharmacy: mexican pharmacy – USMexPharm
Mexican pharmacy ship to USA: Us Mex Pharm – USMexPharm
https://usmexpharm.shop/# usa mexico pharmacy
USMexPharm: UsMex Pharm – mexican pharmacy
USMexPharm: Mexican pharmacy ship to USA – purple pharmacy mexico price list
Us Mex Pharm certified Mexican pharmacy purple pharmacy mexico price list
https://usaindiapharm.shop/# UsaIndiaPharm
top online pharmacy india: buy prescription drugs from india – Online medicine order
india pharmacy: buy prescription drugs from india – UsaIndiaPharm
UsaIndiaPharm: indian pharmacy paypal – USA India Pharm
http://usaindiapharm.com/# Online medicine order
indian pharmacies safe: india online pharmacy – india pharmacy mail order
best online pharmacy india: USA India Pharm – online pharmacy india
world pharmacy india indian pharmacy Online medicine order
best india pharmacy: top 10 pharmacies in india – india pharmacy
https://usaindiapharm.com/# USA India Pharm
reputable indian pharmacies: india pharmacy mail order – pharmacy website india
india online pharmacy: indian pharmacy paypal – Online medicine order
reputable indian online pharmacy: Online medicine order – india online pharmacy
Online medicine order: indian pharmacies safe – top online pharmacy india
http://usaindiapharm.com/# buy medicines online in india
USA India Pharm cheapest online pharmacy india USA India Pharm
indian pharmacy online: buy medicines online in india – best online pharmacy india
USA India Pharm: USA India Pharm – indian pharmacy online
USA India Pharm: Online medicine home delivery – UsaIndiaPharm
https://usaindiapharm.shop/# USA India Pharm
UsaIndiaPharm: top online pharmacy india – indianpharmacy com
india online pharmacy: USA India Pharm – UsaIndiaPharm
world pharmacy india: USA India Pharm – indian pharmacy online
UsaIndiaPharm mail order pharmacy india indian pharmacies safe
http://usaindiapharm.com/# best india pharmacy
USA India Pharm: USA India Pharm – UsaIndiaPharm
USA India Pharm: USA India Pharm – USA India Pharm
UsaIndiaPharm: reputable indian pharmacies – reputable indian pharmacies
https://usaindiapharm.com/# pharmacy website india
world pharmacy india: pharmacy website india – USA India Pharm
top 10 online pharmacy in india: UsaIndiaPharm – п»їlegitimate online pharmacies india
USA India Pharm buy medicines online in india UsaIndiaPharm
UsaIndiaPharm: USA India Pharm – UsaIndiaPharm
mail order pharmacy india: cheapest online pharmacy india – UsaIndiaPharm
https://usaindiapharm.shop/# world pharmacy india
UsaIndiaPharm: india pharmacy mail order – indianpharmacy com
UsaIndiaPharm: USA India Pharm – india online pharmacy
USA India Pharm: indian pharmacies safe – USA India Pharm
https://usaindiapharm.com/# UsaIndiaPharm
mail order pharmacy india UsaIndiaPharm indian pharmacy
online shopping pharmacy india: india online pharmacy – UsaIndiaPharm
USA India Pharm: indian pharmacy online – UsaIndiaPharm
UsaIndiaPharm: indian pharmacy – indian pharmacies safe
https://usaindiapharm.shop/# online shopping pharmacy india
USA India Pharm: USA India Pharm – world pharmacy india
indian pharmacy online: USA India Pharm – best online pharmacy india
cheapest online pharmacy india: world pharmacy india – UsaIndiaPharm
top 10 pharmacies in india USA India Pharm USA India Pharm
online pharmacy india: UsaIndiaPharm – india pharmacy mail order
http://usaindiapharm.com/# USA India Pharm
UsaIndiaPharm: india pharmacy mail order – reputable indian pharmacies
UsaIndiaPharm: UsaIndiaPharm – UsaIndiaPharm
USA India Pharm: best online pharmacy india – indianpharmacy com
https://usaindiapharm.shop/# mail order pharmacy india
usa canada pharm: usa canada pharm – USACanadaPharm
USACanadaPharm: usa canada pharm – canadian neighbor pharmacy
https://usacanadapharm.shop/# canada drugs reviews
usa canada pharm: usa canada pharm – canadian world pharmacy
buy drugs from canada: usa canada pharm – usa canada pharm
my canadian pharmacy rx USACanadaPharm canadian pharmacy scam
https://usacanadapharm.shop/# pet meds without vet prescription canada
canadian pharmacy mall: usa canada pharm – USACanadaPharm
usa canada pharm: USACanadaPharm – my canadian pharmacy rx
USACanadaPharm: trustworthy canadian pharmacy – legal canadian pharmacy online
https://usacanadapharm.shop/# onlinecanadianpharmacy 24
USACanadaPharm buy drugs from canada USACanadaPharm
canadian pharmacy in canada: USACanadaPharm – usa canada pharm
canadapharmacyonline com: usa canada pharm – legit canadian pharmacy
usa canada pharm: reputable canadian pharmacy – reliable canadian online pharmacy
https://usacanadapharm.shop/# reddit canadian pharmacy
USACanadaPharm: USACanadaPharm – canada pharmacy online
pharmacies in canada that ship to the us: canadianpharmacy com – certified canadian pharmacy
usa canada pharm usa canada pharm USACanadaPharm
https://usacanadapharm.com/# usa canada pharm
USACanadaPharm: canadian pharmacy – my canadian pharmacy
canada discount pharmacy: canadianpharmacyworld – usa canada pharm