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Sicily road to Marsala, exreeme rain. #sicily #extreemeweather #motovlog #viral
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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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Pista Big Kart di Rozzano, miglior giro personale. Camera Car GoPro Hero
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Dormir sur le Tour de France à la Voile, c'est essentiel. Franck Cammas nous explique comment gérer son sommeil sur une course longue et intense, où il est essentiel de rester lucide pour gagner !
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