I read with interest and may interest some of you as follows: Tax loopholes Every tax system (UK and France included) has a number of tax loopholes. In addition, there can be tax loopholes between countries. In other words, if you have income in one country and are tax resident in another, you may in certain circumstances be able to legally avoid paying tax on this income. As an example, consider the case where you have investment property (such as, houses you have purchased to let out) and you sell these. If the property is in the UK and you are tax resident in the UK, you would have to pay capital gains tax on the profit. Likewise, if the property is in France and you are tax resident in France, you would have to pay capital gains on the profit. However, if the property is located in the UK and you sell it after you become resident in France, you are not liable UK tax on the capital gain as you are not UK resident and apparently you are not liable to French tax as it is not covered by the double-taxation treaty between the two countries. Consequently, you would be able to take your capital gain completely tax free. My Question: would anyone know exact circumstances under which it is applicable (e.g. minimum time that one must be tax resident in France before returning to the UK)? Any additional information? Is the UK/French going to close this loophole if this still exists? Thanks in advance.