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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