Hi, I wonder if someone could answer a few questions regarding working on the internet. My husband & I in the throws of starting an internet business but we're unsure where to declare our tax interests. My husband still works in the UK & spends 108 days there per year. He is still in the tax system in the UK & we continue to claim child benefit & health via the UK. Although we are registered here in France for the Impot Fiscal, we always declare the UK earnings & tax paid & we have nothing else to pay here. If I were to register the internet business under my name here in France I would obviously then fall into the french system which would mean paying the social charges, transferring the child benefit, etc. whilst my husband continued to pay tax & NI in the UK. I would prefer to keep all our tax payable in one country &, although I will be doing the bulk of the work for the new business in France, I would like to register the business under my husbands name in the UK. My questions are as follows:- Does my husband spend long enough in the UK per year to qualify to register a UK business (108 days)? The address where my husband stays whilst in the UK is his mothers. I obviously don't want her to be penalised financially or put to any inconvenience by the authorities if we declare this as the place of work - would this happen? I will be buying my stock wholesale from the UK but selling to a European market (including the UK). Therefore my income will not be solely from one country but mainly in euro currency. Would the fact that I will be making transactions with people from different countries around the world enable me to make the choice of where I pay my tax? I really don't know how much this business is going to make me - possibly just enough to cover the monthly bills. If I do register for tax here in France what is the maximum amount I can earn per year without paying any tax & can the usual items such as stationery, electricity be offset against the tax like in the UK? Sorry for all the questions but I need to get this right at the outset & not fall foul of any non payments to the respective governments. Thanks in advance