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Lost in France

14 March 2007
Issue: 4099 / Categories: Forum & Feedback

My client is a high earning UK tax resident who is intending to buy a main home in France, from where he will commute weekly back to the UK. There will be no home maintained in the UK. His wife is not working at present and she will basically live full time in France, making occasional visits back to England.
My client's employer company (of which he is a minority shareholder) is based in the UK.

My client is a high earning UK tax resident who is intending to buy a main home in France from where he will commute weekly back to the UK. There will be no home maintained in the UK. His wife is not working at present and she will basically live full time in France making occasional visits back to England.
My client's employer company (of which he is a minority shareholder) is based in the UK.
We should be most grateful if Taxation readers could advise us whether our client will remain resident in the UK and whether he will then be treated as resident here rather than in France for tax treaty purposes. It is understood that the tax regime in France is much more onerous than in the UK and the French also have a wealth tax. If any readers can shed any light on what action...

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