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Celana pendek Membuat
Mitica cittadina di storia, arte, cultura, tradizioni e paese natale del mitico Marino, Sindaco onorario della città che ci stà aspettando per accoglierci e ospitarci generosamente come al solito. Grazie in anticipo Marino. Cherso 22/08/23.
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the revenge
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Tauchsafari auf der Moonima von Male nach Addu im April 2022
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Avant de prendre le départ du Vendée Globe, Armel Le Cléac'h, le skipper de Banque populaire a livré sa vision de cette course autour du monde en solitaire. __________________________________________________________________ Sailing News TV est la première chaîne Youtube sur la voile. Elle couvre tous les grands événements tels la Coupe de l'America, le Vendée Gobe, la Volvo Ocean Race, la Solitaire du Figaro, le circuit Extreme 40, la Route du Rhum et tous les grands records océaniques. Axée sur la croisière à la voile et la course au large, SailingNewsTV propose des vidéos sur l'apprentissage de la voile, la découverte des plus beaux sites au monde ou la présentation et les tests des bateaux, nouveautés des chantiers nautiques. Abonnez-vous à la chaîne Sailing News : https://www.youtube.com/user/SailingNewsTV Course au large, mer ▶ http://goo.gl/jWDHFo Site web ▶ http://www.sailingnews.fr Facebook ▶ https://www.facebook.com/sailingnews.tv Twitter ▶ https://twitter.com/sailingnewstv
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"It allows a free pass from Northern Ireland to Great Britain without a formal import declaration." In this clip from episode 17 of the Berthon International podcast, Joe Francis (Director of VAT and Customs at PKF Francis Clark) breaks down that Unfettered Access Relief is one of the least understood areas of the current framework. In the right scenario, it can allow vessels to move into Great Britain without triggering import VAT. But like most things in this space, the detail matters, and the trade-offs need to be understood. A useful discussion for anyone dealing with cross-border ownership or transactions. Full Episode: https://www.youtube.com/watch?v=MODo9VV_TTA Supporting Article: https://www.berthoninternational.com/berthon-blog/about-vat-is-the-uk-a-strategic-cruising-choice/ Guest: Joe Francis - Director of VAT and Customs at @pkffrancisclark Host: Tim Carbury, tim.carbury@berthoninternational.com, Tel: +44 (0)7780 221 282. #shorts #yachting #vat #yachtvat #hmrc #marineindustry #berthoninternational
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