Yaklaşı üç hafta önce St George’da çıktı bu börülce karşıma. Rasta yaptırmak isteyenlere ilham olmuştur belki. 😂

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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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Scotland is a place of beauty in all weathers. It is one of the worlds overlooked sailing destinations yet the most stunning scenery and people. Join us as we journey around the western isles by boat from the comfort of your own space.

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It was the first time diving skills didn't come easy to me. Looking back, I should've stopped after the sidemount course and gotten comfortable in the configuration by fun diving before moving on to the technical courses. My hope in sharing this is to help others feel empowered to slow down their training goals. I truly believe it will help you in the long run.

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