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Quelques images du 21 décembre 2024 au large !

trimaransvrlazartigue

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Quando saio fazer caminhada em meio a natureza, mas tenho um marido engraçadinho. 😅🥹 #marina #vidareal #vidaabordo #pelomundo

vidaabordodeumveleiro

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elpinodesuiza

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Velejando na Baía de Guajará, no final de tarde, vendo Belém do Pará se aprontando para mais um Círio.

veleiroalpina574

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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

berthoninternational

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sailinglover

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