Thank you for your replies, that is very helpful. By way of clarification, my wife ran a french registered business for two fiscal years just prior to taking up permanent UK work in March 2007. By the sounds of it, this would provide the proof you mentioned regarding permamnet residency. The latter of those fiscal years is now about to end, so we are very clearly still existing within a French system and will in the new year receive the proof of payment of taxes and contributions as per previous years. On that point, is there a definite period of time after leaving France to become permanent residents in a nother country which exempts us from French CGT? In response to another point, we do own a UK house where she has been living, but this was only purchases in April of this year. The VAT point sounds dreadful. Would this be at the rate of 5.5% or 19% Thank you again for your advice. Jack