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PATRICK HURD, CHRISTOPHE GERSCHEL and PHILIPPE PESCAYRE consider the tax benefits of a cross-channel move
KEY POINTS
- The benefits of the French ‘tax shield’.
- The relative benefits of temporary non-residence and dual residence.
- How does dual residence impact on UK tax rules?
- French anti-avoidance rules.
- Other tax benefits arising from a move to France.
At this time of year the minds of a lot of us turn to France and with everything that is going on in the UK even more will be wondering whether they can make their visit more permanent. For some the possibility of their second home in France becoming their ‘main’ home may not be a particularly huge step.
While we in this country are used to the EU being critical of certain advantages which have been in our tax system in relation to non-UK domiciliaries who...
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