"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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Avvistamento capodoglio, passato a pochi metri dalla barca.

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LUXURIOUS BLUE WATER PERFORMANCE YACHT BUILT to CROSS OCEANS or SAIL in LESS THAN 4 FEET! The Southerly 57RS was designed by Superyacht designers, Dubois Naval Architects and renowned interior designers Rhoades Young. Designed First to be a no compromise, safe, elegant, world cruising yacht that can easily be sailed by two. Second, to make her a powerful and fast sailing yacht that takes full advantage of the trademark Southerly Swing Keel. When the keel on this 57ft yacht is fully up she draws only 3 foot 6 inches and can go places you can only imagine! When fully extended the foil shaped keel reaches a depth of 10 feet 9 inches! Giving you a pointing ability that other cruising yachts can only dream of. In moderate air, sailing at 30% to the wind is what you can expect! The interior of “Vivere” is beautifully finished in high quality Teak and Very Well Appointed. The raised salon provides panoramic views that the owner and guests can enjoy while dining or sailing. The navigation area is also raised to provide an excellent line of sight from inside the yacht. Forward is an extra large spacious master stateroom with 2 guest cabins aft.

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bombe della seconda guerra mondiale a Riva del Garda (TN)

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#shorts Here’s a dish I cooked up out at anchor. Ground chicken in a red chili sauce made from Fresno peppers, a sliver of habanero, gochujang, soy sauce, hoisin sauce, galangal, cilantro and vinegar. Topped off with some cut spinach and cilantro. No white bread and spam on this boat! This is the way I do boat food!

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