Hi Dick Thank you for that. I do realise that there are lots of implications as you said tax etc. We have no children and there is an existing business that we are looking at but its all just a bit scary (and exciting at the same time). I would really love to have some contact with people who have done a similar thing for advise, pitfalls etc. The business that we are looking at has 2 Gites one of which is rented for 26 weeks of this year so far and the other for 12 currently the people who own it also rent the main house for around 8 weeks, which I really don't think we would do but, may well be committed to this year.