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SAILING PHILOSOPHY cosa penso davvero sui DETTI DEI VELISTI ▶️ Due comandanti BARCA a scogli Considerazioni sui detti e proverbi di mare ☝Video leggero per divertirsi mentre ci si avvicina alla vela o si sta preparando l'esame di patente nautica entro le 12 miglia o senza limiti. Spiegazioni semplici, esempi pratici e considerazioni per chi vuole imparare a fare vela. Girato nel porto di Lavagna. Abbonati a questo canale per accedere ai vantaggi: https://www.youtube.com/channel/UCDkkAJd8yIu4CqmT1LGuY-A/join ⚓⚓⚓⚓⚓ ⚓⚓⚓⚓⚓ #patentenautica #patentenauticavela #scuolanautica #nodinautici #nododibozza #sailing #skipper #vela #barcaavela #lezionidivela #patentenauticavela #vivereinbarca
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https://www.scanboat.com/en/boat-market/boats/motorboat-ct-35-sun-deck-trawler-17538749 Motorboat - Både sælges, CT 35 Sun Deck Trawler, 1988 DKK 495.000 Scanboat
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When you lose yourself in the chaos, seek solace in the arms of the setting sun. #FrauscherBoots #Frauscher #EngineersOfEmotions #LifestyleBoating #Design #BoatDesign #DesignLover #DesignMadeInAustria #DesignerBoat #TheBestWayOfBoating #DreamWorks #FrauscherShipyard #frauschershipyard
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"If you go beyond maintenance… technically, it wouldn’t qualify." 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 Returned Goods Relief (RGR) can protect VAT status, but only if the conditions are met. Once work moves from maintenance into improvement, that position can change. Refits, upgrades, and time out of the UK all need to be considered properly before making a move. As always, it comes down to planning. 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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