Has anyone gone through the following scenario and hence know the answer? We have a property in the UK which until 2 years ago was a principle residence. The UK allows 3 years after moving out to dispose of the property without any liability for capital gains tax on the profit. We will be moving to France permanently within the next 4 months. Suppose we kept the property for another year and sold it 4 years after having vacated it (as a principle residence). In the UK you'd still keep the valuable 3 year CGT allowance, but having kept it for 4 years would pay CGT on 25% (i.e. 1 year of the 4) any gain. What would the French tax authorities do? Tax as per the UK scenario or tax on the entire profit, or something else? Any experience of this situation and hence help greatly appreciated. Richard
