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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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Cruising the beautiful Isles of Bermuda aboard luxury sailing catamaran - Wyuna!!

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We didn't expect to cook breakfast in a hot spring. San Kamphaeng hot springs, just outside Chiang Mai. Locals come every weekend with their families, picnics and everyone waiting for their number at the egg station. Here's how it works: you buy a basket of raw eggs, a woven holder, and soy sauce. Find a free hook, every hook has a number so no one steals your eggs 😄, hang your basket in the bubbling water, check the chart for soft or hard, and wait. The water shoots 3 metres out of the ground. Natural. Powerful. Completely free to watch. We added salt instead of soy sauce. Old habits. Best eggs we've ever had. No kitchen required. This is one afternoon outside Chiang Mai. We found 40+ spots like this, the kind that don't appear on any list. Chiang Mai Like a Local · Live Full. Eat Slow. More at @sailingkanoa 🔖

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70sailing

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The standard swim ladder on all models of Maverick Catamarans is made with two additional steps to start deep in the water and large strong handles to make for easy access from the water - even with your full Scuba Dive Gear on!!!

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