Bonjour! Are there any "Legal Eagles" out there who could resolve the following - s'il vious plais!:- 1. French property is owned 50-50 by two people (one has a French mortgage). 2. Only one of the parties will register as resident and will be in effect, their "Maison Principal". The other is here 6 months at a time. 3. French Capital Gains Tax rules, depict that any property owned in France MUST be "Maison Principal", and if sold, (at any time) will be precluded from CGT of 26%. If not, and if sold, in the first 5 years, it will attract 26% CGT (thereafter, reducing in the intervening years). Our problem is that only one party will be precluded from the CGT! Please can anyone answer: a) How long after registration are they precluded from CGT in the event of a sale and B) What penalty is imposed on the "non-reisdent" party. She does NOT wish to register, for UK Tax purposes. Many thanks in advance.