avinalarf

I think whether or not it is a good deal depends on the age of the mower.

Haute Vienne is a big place.  Where?

Geothermal is very common in Sweden and Canada, for example.  I'm not aware of any particularly high levels of geothermal activity in Sweden - just thought they were more environmentally conscious, have more land to install the systems and are more willing to adopt new technologies than many.  Personally I think it is more of a punt to rely on a continued supply of reasonably priced hydrocarbons.

I think your gardener is right but it's up to you if you wish to pay for it or take the risk of the tree becoming diseased - as it's come back healthily I would personally not bother.  Buddleias most definitely should be pruned - maximises flower growth and minimises their ugly straggliness.    

I personally don't trust a builder who can do the work straight away - I much prefer a waiting list.

You are indeed liable to UK CGT on the disposal of a second home in France - but it is due to residency rather than domicile.  If you are reasonable conversant with finance and numbers then you can get the appropriate capital gains helpsheets from the Inland Revenue.  Basically, gains less the appropriate allowances are added to the rest of your income and taxed at the resultant rates.  If the property is jointly owned then the gain is divided and each spouse can claim the full allowances.   However, tax paid in France is deducted from any UK liability, so you won't be taxed twice on the same gain.  

You keep a monthly record of the income and expenses - so you can prepare the figures over the two different periods.  You fill out a UK self-assessment - remembering to claim a personal allowance (box 9.7 I think).  On the French form you declare the eventual tax paid as nil.  

Try it without the second i.  

Does anyone have a personal recommendation for a Newfoundland/Landseer breeder in France?

Around a thousand so far today - flying NE. Eastern Haute Vienne.

Patf, By declaring the profits on form 2044, have you been charged any tax or social contributions? Welshnamewithl'sandw'sthatIcannotremember, When you say you declare your rental income in France, does this mean that you declare it as taxable?  Do you also declare it in the UK?  

My UK rental income is also paid gross but is taxable in the UK.  In France the rental profits are not taxable but are taken into consideration for determining the tax rate applicable to worldwide taxable income.  This is set out in the UK France tax treaty. The UK tax is paid annually (April to April) via the self-assessment system. In France you declare the calendar year profit on form 2047 section VII.  "revenus exoneres pris en compte pour le calcul du taux effectif."  My understanding is that 2047 section III and form 2044 is only to be filled in for taxable revenues. Because of the UK France tax treaty sections III and VIII are mutually exclusive. Finally, there are no contributions sociales to pay on revenue not taxable in France. This advice is contrary to some of the above replies.                    

After the bulk of birds migrated in December we continued to see saw small groups flying WSW right through January - we saw the the last formation on Jan 25th - just after the heavy snowfalls.  Now we're already expecting  their return.  Chris pp - is this unusual?

Sorry to hear Saffron needs saving still.  I sent a private mail a few months ago when we were looking for a dog but I assumed that no reply meant that alternative arrangements had been made.  

Under the terms of the current UK France tax treaty the gain on the sale of a UK property is taxable in the UK.  As you were non-resident when it was sold and if you remain such for at least five years then you have no liability - that is the loophole to which you refer.  Whether or not you rented it out after leaving the UK makes no difference.  The new treaty closes the loophole by making the gain taxable in France, but it is not yet ratified and cannot apply retrospectively.  I am as professionally qualified as other authors.  If you are concerned you could seek confirmation with your french tax office.  I would then only engage a tax lawyer if the french taxman comes after you with a different interpretation.

Based on the information supplied there will be no liability as long as you stay non-resident for five years.  If you return before then there may be a liability depending on whether or not the house has always been your main residence.  Nothing to declare.  Personally, I wouldn't take further professional advice. 

Although the law is the law, it is always open to interpretation in any number of 'what if' situations. The notaires de France website gives the guidance on how notaires interpret the law.  Although a main residence is CGT free if occupied as such on the day of sale and therefore not subject to minimum occupancy - another paragraph describes your main residence as the place where you spend most of the year.  So if it is sold after one day as a main residence then the notaire might - in fact most likely will raise some further questions.    I would definitely recommend filling out the appropriate forms to the UK taxman (R85?) as evidence of having left the UK.  Kids in school, health registration, etc are good proof of intended permanent residence and I would make sure these applications are in place before selling.    

Because you are converting a barn then this constitutes a change of use so you will need to submit a permis de construire rather than a declaration de travaux.  If your habitable surface area is under 170m2 then you can do all the drawings and forms yourself - not particularly difficult if you speak a bit of french.  Otherwise you will need to find an architect - expensive and could involve a fairly long wait. 

Last days of the West Pier: [IMG]http://i136.photobucket.com/albums/q185/adrianpmills/101_0188.jpg[/IMG]  

[IMG]http://i136.photobucket.com/albums/q185/adrianpmills/112_1280.jpg[/IMG]

Lovely couple of baubles.

This is is a sunset: [IMG]http://i136.photobucket.com/albums/q185/adrianpmills/IMG_3315.jpg[/IMG]

August in the Limousin:   [IMG]http://i136.photobucket.com/albums/q185/adrianpmills/IMG_2245.jpg[/IMG]

[IMG]http://i136.photobucket.com/albums/q185/adrianpmills/IMG_3394.jpg[/IMG]

I'm going to cheat too - it is France but not a sunset: [IMG]http://i136.photobucket.com/albums/q185/adrianpmills/sunrisesourdioux1.jpg[/IMG]