Thanks for all the replies so far. They have been very helpful. We will definitely never be moving the whole business to France, so that option is out of the question. The setup we have in the UK is too good and reliable for us to change it. We just don't want to live there! The business we are involed in is mainly sales and as yet we are not selling directly to France. The majority is to the UK and all money is handled there too. I suppose that what we need to determine is how much of our personal income should be taxed here. We are still paying NI and stuff in England. It just seems to be so very complicated!!!!!! Phoebe