You have settled in France after Brexit. Your family home is now in Lyon, Bordeaux or Paris, your tax residence is French, and back in Britain you still own the house you grew up in, or the London flat you kept as a safety net. When you sell that British property, two tax administrations will be interested in the same gain: HM Revenue and Customs in the United Kingdom, and the Direction generale des finances publiques in France. Many British sellers assume that because the house stands in England, only British capital gains tax can apply. That assumption is wrong once you are a French tax resident, and it is also incomplete, because the British tax does not disappear either. This article explains, step by step, how the sale of a house situated in the United Kingdom is taxed when the seller lives in France, how the Franco-British double tax treaty organises the sharing of taxing rights between the two States, how the French bill is calculated and declared, and which remedies exist when the administration taxes twice or refuses the treaty relief. Every French legal term is explained the first time it appears, and every decisive proposition is anchored to an official source you can open and verify.<\/p>\n
The starting point of French domestic law is simple. Persons who have their tax domicile (domicile fiscal, the connecting factor that makes you a French tax resident) in France are liable to income tax on all of their income, including gains realised anywhere in the world. That is the rule of worldwide taxation. The Article 4 B of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>, which treats as French tax residents those who hold their home or principal place of stay in France \u2014 “Les personnes qui ont en France leur foyer ou le lieu de leur s\u00e9jour principal” \u2014 as well as those who carry on a professional activity here, works together with the principle that French residents are taxable on the whole of their revenue. The Conseil d’Etat recalled that principle in plain terms in its decision of 28 February 2025, citing Article 4 A of the tax code: “les personnes qui ont en France leur domicile fiscal sont passibles de l’imp\u00f4t sur le revenu en raison de l’ensemble de leurs revenus” (Conseil d’Etat, 9th-10th chambers, 28\/02\/2025, No 491788<\/a>). A British national who has genuinely moved to France, rents or owns a French home where the family lives, and spends most of the year there, will normally satisfy that definition, as explained in our guide to the first French tax return after moving from the UK<\/a>. From that moment, the gain realised on the sale of a house in Manchester or Bristol falls within the French tax base, even though the bricks stand outside France.<\/p>\n French capital gains on immovable property (plus-values immobilieres, the French category covering gains on the sale of land and buildings) are then governed by a dedicated set of rules. The Article 150 U of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> provides: “les plus-values r\u00e9alis\u00e9es par les personnes physiques ou les soci\u00e9t\u00e9s ou groupements qui rel\u00e8vent des articles 8 \u00e0 8 ter , lors de la cession \u00e0 titre on\u00e9reux de biens immobiliers b\u00e2tis ou non b\u00e2tis ou de droits relatifs \u00e0 ces biens, sont passibles de l’imp\u00f4t sur le revenu dans les conditions pr\u00e9vues aux articles 150 V \u00e0 150 VH”. The gross gain itself is defined by the Article 150 V of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>: “La plus ou moins-value brute r\u00e9alis\u00e9e lors de la cession de biens ou droits mentionn\u00e9s aux articles 150 U \u00e0 150 UC est \u00e9gale \u00e0 la diff\u00e9rence entre le prix de cession et le prix d’acquisition par le c\u00e9dant”. Nothing in that charging provision limits its scope to property situated in France. Where the property lies abroad, the Article 164 B of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>, which deems to be of French source “Les revenus d’immeubles sis en France ou de droits relatifs \u00e0 ces immeubles”, confirms the symmetry of the system without removing foreign-situated gains of residents from tax: French-source immovable income has its own regime, while residents remain taxable on worldwide income with treaty relief where a treaty applies.<\/p>\n The treaty that applies here is the double tax convention signed in London on 19 June 2008 between the United Kingdom and France, which entered into force on 18 December 2009 and remains fully in force after Brexit, since Brexit ended European Union membership, not bilateral tax treaties. Its capital gains rule is Article 14. Paragraph 1 provides that gains from the sale of immovable property situated in one of the two States may be taxed by that State, the State where the property stands (2008 UK-France Double Taxation Convention, Article 14, GOV.UK<\/a>). Your London house is immovable property situated in the United Kingdom, so the United Kingdom may tax the gain. The word may matters enormously and is constantly misunderstood. It does not mean that only Britain may tax. It means Britain is allowed to tax without the treaty blocking it. France, as your State of residence, is also allowed to take the gain into account, and the treaty then tells France how to eliminate the resulting double taxation. That mechanism is Article 24, examined in detail below: where the United Kingdom taxes such gains under paragraphs 1, 2 or 3 of Article 14, France as the other State is the one that must eliminate the resulting double taxation (Convention, Article 24, paragraph 4(b), GOV.UK<\/a>). In our configuration, the other State is France. France taxes, then grants a credit for the British tax, within limits. The Conseil d’Etat described exactly that two-stage method as the judge’s duty: first check whether the tax is validly established under domestic law, then ask whether the treaty blocks it. The Conseil d’Etat states the rule this way: “il incombe au juge de l’imp\u00f4t, lorsqu’il est saisi d’une contestation relative \u00e0 une convention bilat\u00e9rale conclue en vue d’\u00e9viter les doubles impositions, de se placer d’abord au regard de la loi fiscale nationale” (Conseil d’Etat, 28\/02\/2025, No 491788, point 4<\/a>), before turning to the treaty to decide whether it prevents the domestic charge. Applied to your sale, the reasoning runs: France validly taxes the worldwide gain under Articles 4 A and 150 U; Article 14(1) of the treaty authorises the United Kingdom to tax as the situs State; Article 24 obliges France to relieve the double charge by a credit. There is no exemption with progression here, no tax-free pass, only a credit computed under strict rules.<\/p>\n Two traps must be cleared at this stage because they generate most of the disputes seen in practice. First, the French main-home exemption does not help you. The Article 150 U, II, 1 of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> exempts only buildings “Qui constituent la r\u00e9sidence principale du c\u00e9dant au jour de la cession”, meaning the property that is your principal residence on the day of sale. Your house in Leeds cannot satisfy that test when your principal residence is in France; the United Kingdom property is by definition a secondary residence, a former home or a let investment. French case law interprets the exemption strictly around actual occupation as the main home on the sale date. In a frequently cited ruling, the Paris administrative court of appeal held that a brief period of occupation as the main home does not defeat the exemption: “n’est pas de nature \u00e0 remettre en cause le b\u00e9n\u00e9fice de l’exon\u00e9ration pr\u00e9vue par les dispositions du 1\u00b0 du II de l’article 150 U du code g\u00e9n\u00e9ral des imp\u00f4ts” (CAA Paris, 29\/05\/2019, No 18PA01317<\/a>). Short occupation does not defeat the exemption where the flat genuinely was the main home, but the mirror proposition is what matters for you: a British house you no longer occupy as your main home does not become exempt merely because you once lived there. Second, the special relief for non-residents selling a French dwelling, capped at 150,000 euros of net gain and subject to past French residence conditions, is irrelevant here for the opposite reason: you are a French resident selling a British dwelling, not a non-resident selling a French one. The provision that mirrors your situation in reverse is the levy of the Article 244 bis A of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>, under which gains on the disposal of the listed French assets are subjected to a levy, subject to tax treaties: “les plus-values, telles que d\u00e9finies aux e bis et e ter du I de l’article 164 B , r\u00e9alis\u00e9es par les personnes et organismes mentionn\u00e9s au 2 du I lors de la cession des biens ou droits mentionn\u00e9s au 3 sont soumises \u00e0 un pr\u00e9l\u00e8vement”. That levy is what a British resident of London pays when selling a Dordogne cottage. You are in the mirror image: a French resident selling a Kent cottage, taxed under the ordinary resident rules of Article 150 U with a treaty credit, not under the non-resident levy.<\/p>\n The United Kingdom taxes the sale under its own capital gains tax (CGT), and, crucially, it taxes non-residents on British residential property too. Since April 2015 for individuals, extended and reformed since, a person who is not resident in the United Kingdom remains chargeable on gains from direct disposals of UK land. Your French residence therefore does not switch off the British charge; it confirms it. The treaty expressly preserves it through Article 14(1), and British domestic law applies it through the non-resident CGT rules for UK property. The practical consequence is a filing obligation in the United Kingdom with a very short deadline that catches many expatriates unprepared.<\/p>\n That deadline is sixty days. The official GOV.UK guidance requires sellers to report and pay any Capital Gains Tax on UK residential property within sixty days of completion, warning that late reporting attracts interest and penalties (GOV.UK, report and pay CGT on UK property<\/a>). For sellers who are not UK residents the duty is even stricter: every sale or disposal of UK property or land must be reported by the deadline, even where no tax is ultimately due (GOV.UK, non-residents section<\/a>). In practice you open a Capital Gains Tax on UK property account, report the disposal, compute the gain under British rules, pay the estimated tax, and, if you already file a Self Assessment return, include the disposal there as well. Missing the sixty-day window triggers interest from the day after the deadline and a penalty regime that escalates with delay, even where the final treaty position is that France gives a credit and the overall double charge is relieved. The British procedure is therefore the first fire to put out chronologically: exchange of contracts, completion, sixty-day clock running, while the French return for the same gain will only be filed the following spring.<\/p>\n The British calculation itself differs from the French one, which is why the treaty credit is capped and a residual French balance so often survives. British CGT starts from sale proceeds minus acquisition cost and allowable buying, selling and improvement costs, after private residence relief (the British equivalent of the main-home exemption) for periods of genuine occupation plus, where conditions are met, the final months of ownership, and lettings relief in its now narrow form. What remains is charged at the residential-property CGT rates. The current GOV.UK rates page sets the residential-property CGT rate at 24 per cent for higher and additional rate taxpayers on gains from 6 April 2026, while basic rate taxpayers pay 18 per cent within the unused basic rate band and 24 per cent above it (GOV.UK, Capital Gains Tax rates<\/a>). The annual exempt amount, now sharply lower than the historic 12,300 pounds British owners remember, shelters only a small slice. A concrete illustration helps. Take a Bristol terrace bought in 2011 for 220,000 pounds and sold in 2026 for 340,000 pounds, with 8,000 pounds of allowable costs and no remaining private residence relief because you left England in 2021. The British gain is roughly 112,000 pounds, the exempt amount covers a few thousand, and the balance is charged at 18 or 24 per cent depending on your British income position for the year. That British tax, effectively and definitively paid in accordance with the treaty, becomes the raw material of the French credit. Keep every HMRC computation, submission receipt, payment reference and Self Assessment entry: the French administration will ask for proof of the foreign tax effectively borne before granting any credit, and the treaty measures the credit by reference to the British tax effectively and definitively borne on the gain concerned (Convention, Article 24(3)(c), treaty text, GOV.UK<\/a>). Estimates, provisions and withholding that is later refunded do not count.<\/p>\n One further British subtlety deserves attention because it surprises French residents: the treaty tail. Paragraph 6 of Article 14 preserves each State’s right to tax gains of a person who is, or has been at any time during the previous six fiscal years, one of its residents. In plain terms, the United Kingdom keeps a limited six-year tail over former residents for certain gains, while France symmetrically asserts its own claims over newcomers within similar windows for other categories. For direct sales of British bricks, paragraph 1 already gives the United Kingdom its right without any time limit, so the tail adds little; but for shares in property-rich companies or partnership interests caught by paragraph 2, and for other property under paragraph 5, the tail can revive a British charge several years after departure. The treaty then allocates the duty of relieving double taxation accordingly: where gains are taxable in one State only because of paragraph 6, that State alone must grant double-tax relief, as if the gains arose in the other State (Convention, Article 24(4)(a), treaty text, GOV.UK<\/a>). Check the paragraph under which your gain falls before assuming France is the relieving State. For the standard case, a direct sale of a British house, paragraphs 1 and 4(b) govern, and France relieves. For an indirect sale through a property-rich vehicle, paragraphs 2 and 4(b) lead to the same French-relieves outcome, but the characterisation work is heavier and the proof burden greater.<\/p>\n Once the treaty position is clear, the French computation follows domestic rules that many British sellers find severe, because France taxes the gross gain with only mechanical reliefs and no personal allowance comparable to the British annual exempt amount. The official English-language Service Public page, which mirrors the French version, states the essentials: after allowances, the property gain is taxed at 19 per cent, so that a taxable gain of 20,000 euros produces 3,800 euros of income tax, while social security contributions apply at 17.2 per cent, producing 3,440 euros on the same base (Service Public, income tax on real estate capital gains, English version<\/a>). The combined headline rate is therefore 36.2 per cent of the net taxable gain, before the treaty credit for British tax. Two further points on that page matter directly. First, gains on property held for more than twenty-two years are exempt from income tax, while gains on property held for more than thirty years are also exempt from social contributions (Service Public, holding-period exemption<\/a>). Second, the allowance builds year by year from the sixth year of ownership, continuing on a statutory scale that practitioners know as 6 per cent for years six to twenty-one, 4 per cent for the twenty-second year for income tax, with a slower parallel scale for social charges (Service Public, allowances table<\/a>). The declaration form that computes all of this for French-situated property is form 2048-IMM-SD, whose computation table is in practice completed by the notaire (Service Public, declaration form<\/a>).<\/p>\n Your case differs on one procedural point that must be stated precisely to avoid a filing error: there is no French notaire (the public officer who authenticates conveyances and collects the tax at source on French sales) on a Bristol completion, and therefore no 2048-IMM collected at the signing table. A French resident selling a foreign property declares the gain in the annual income tax return the following year, through the supplementary capital gains schedules and the foreign-income return, reporting the gross gain, the holding-period allowances, the resulting taxable base, and the foreign tax credit claimed under the treaty. In practice that means converting every sterling amount at a consistent, documented exchange rate, keeping the HMRC computation and proof of payment, and entering the gain and the credit on the correct lines so that the French software applies the cap. The treaty cap is the heart of the matter. For gains within paragraphs 1, 2 and 6 of Article 14, France grants a credit equal to the tax paid in the United Kingdom under those Articles, capped at the amount of French tax attributable to the same income (Convention, Article 24(3)(a)(ii), treaty text, GOV.UK<\/a>). That latter amount is itself defined: where French tax is computed at a proportional rate, it equals the net income concerned multiplied by the rate actually applying to it (Convention, Article 24(3)(b)(i)). Because French property gains bear proportional rates of 19 per cent and 17.2 per cent, the credit for the British tax cannot exceed the French tax on the same gain, recomputed under French rules. Where the British effective rate on the gain exceeds the French rate, the excess is lost; no refund of the difference is due. Where the British tax is lower, a residual French balance remains payable. Only in the unusual case where both computations align does the credit wipe out the French bill entirely.<\/p>\n A worked example in euros makes the mechanism tangible and shows why the exchange rate and the allowance timetable must be handled with care. Suppose you bought a Leeds semi-detached house in March 2013 for 180,000 pounds, sold it in October 2026 for 290,000 pounds, and paid 7,000 pounds of allowable agency, legal and improvement costs recognised under French rules. Suppose the average Bank of England spot rate documentation you retain gives 1.17 euro to the pound at purchase and 1.18 at sale for a consistent method accepted on enquiry. The euro-denominated purchase cost is about 210,600 euros plus 8,260 euros of costs, the sale price about 342,200 euros, and the gross gain about 123,340 euros. With thirteen full years of ownership, the income-tax allowance at 6 per cent per year from year six reaches roughly 48 per cent, cutting the income-tax base to about 64,000 euros and the 19 per cent charge to about 12,160 euros; the social-charges allowance on its slower scale leaves a larger base, say 95,000 euros, charged at 17.2 per cent, about 16,340 euros. The total French tax before credit is therefore about 28,500 euros. Suppose the British CGT effectively and definitively paid on the same disposal, computed under British rules with a different cost base and different reliefs, is 21,000 pounds, about 24,780 euros. The French credit is capped at the French tax attributable to the gain, so the full 24,780 euros is credited and about 3,720 euros of French tax remains payable. Reverse the numbers, with British tax of 30,000 euros against French tax of 28,500 euros, and the credit is capped at 28,500 euros: the French bill falls to zero but the 1,500 euros of excess British tax is not refunded by France. That asymmetry, entirely normal under credit-method treaties, is the point most often missed by sellers who assume that paying in one country automatically extinguishes the other. It does not extinguish; it offsets within a ceiling.<\/p>\n Social charges (prelevements sociaux, the 17.2 per cent levied alongside income tax to fund social protection) deserve a separate warning because British sellers regularly assume European coordination exempts them. Since Brexit, a British national who isSubject to French social security, or whose gain is simply within the scope of French social levies on property gains of residents, will normally bear the 17.2 per cent on the same base subject to the slower allowance scale, with only narrow statutory exemptions for persons covered by another EEA or Swiss scheme with proper certificates. Do not net the British tax against the French social charges unless the treaty and domestic guidance allow it for the category concerned; the credit mechanics differ between income tax and social levies, and the administration applies each cap separately. Similarly, do not deduct the British tax from the gain as an expense and then claim the credit on top: the treaty provides that where the credit method applies, the British tax is not deductible from the income itself (Convention, Article 24(3)(a), treaty text, GOV.UK<\/a>). It is credit or nothing, computed on the net gain, capped at the French tax, and documented to the pound.<\/p>\n The dispute typically starts the spring after completion, when the French return is filed and the tax office (service des impots des particuliers) queries the credit. The administration may deny the credit outright, cap it below the amount claimed, recharacterise the gain, or apply the wrong allowance scale by miscounting the holding period. Each of those objections has a matching answer, and the answers must be given in the right order with the right documents. The file to assemble before any challenge runs as follows: the English contract and transfer deed with completion date, the purchase deed with original price, all allowable-cost invoices recognised under French rules, the HMRC sixty-day submission and payment receipts, the Self Assessment entry for the same disposal, a schedule reconciling the British and French computations line by line with exchange rates and dates, and the treaty articles relied upon printed from the official source. Where the property was jointly owned, each co-owner proves their own share, since both tax systems tax each person’s gain separately, and GOV.UK requires each joint owner to report their own gain or loss (GOV.UK, jointly owned property<\/a>).<\/p>\n The first remedy is the administrative claim (reclamation, the written complaint to the tax administration seeking discharge or reduction of an assessment). The Article L190 of the Livre des proc\u00e9dures fiscales<\/a> provides: “Les r\u00e9clamations relatives aux imp\u00f4ts, contributions, droits, taxes, redevances, soultes et p\u00e9nalit\u00e9s de toute nature, \u00e9tablis ou recouvr\u00e9s par les agents de l’administration, rel\u00e8vent de la juridiction contentieuse lorsqu’elles tendent \u00e0 obtenir soit la r\u00e9paration d’erreurs commises dans l’assiette ou le calcul des impositions, soit le b\u00e9n\u00e9fice d’un droit r\u00e9sultant d’une disposition l\u00e9gislative ou r\u00e9glementaire”. A treaty credit is precisely a right resulting from a legislative and conventional provision, so a refusal or a short credit belongs in that channel. File the reclamation within the statutory deadline shown on the tax notice, identify the assessment, state the treaty articles, attach the HMRC proofs, and quantify the credit pound by pound and euro by euro. Ask expressly for discharge of the excess and for default interest (interets moratoires) on any refund. If the administration keeps silent for six months, that silence is an implied rejection that opens the door to the court.<\/p>\n Before the administrative court (tribunal administratif), the judge will apply the two-stage method quoted above and will also verify the characterisation of the gain, because, as the Conseil d’Etat stressed in the 2025 ruling, treaty articles attach to correctly qualified income. In that case the lower court had treated a gain distributed through American partnerships as business income rather than a property gain, and the Conseil d’Etat explained that such a property gain remains, for treaty purposes, taxable in the State where the buildings stand \u2014 “imposable, en vertu des stipulations de l’article 13 de la convention, dans l’Etat o\u00f9 les biens immobiliers en litige sont situ\u00e9s” \u2014 while France as the residence State may still include the same receipt in the French base, relieving the resulting double charge through a tax credit capped at the French tax and equal to the foreign tax paid (Conseil d’Etat, 28\/02\/2025, No 491788, point 6<\/a>). The passage, though decided under the Franco-American treaty, states the general grammar of credit-method treaties that the Franco-British convention reproduces in Article 24. Expect the French judge to proceed the same way with your Leeds sale: qualify the receipt as a property gain under domestic law, confirm the United Kingdom’s right to tax under Article 14(1), confirm France’s right to include it, then compute the credit as the British tax effectively paid, capped at the French tax. The same decision also illustrates a caution<\/a>: where the assessment rested on the wrong legal basis, the treaty debate became superfluous and the tax fell for that reason alone, since the assessment had been established on an erroneous legal basis \u2014 “l’imposition en litige avait \u00e9t\u00e9 \u00e9tablie sur un fondement l\u00e9gal erron\u00e9” \u2014 making the treaty discussion superfluous (Conseil d’Etat, 28\/02\/2025, No 491788, point 9<\/a>). Plead the domestic errors first, the treaty second, so that a wrong assessment falls even before the credit arithmetic is reached. The operative outcome in that case was the rejection of the minister’s appeal: “Le pourvoi du ministre de l’\u00e9conomie, des finances et de la souverainet\u00e9 industrielle et num\u00e9rique est rejet\u00e9” (Conseil d’Etat, 28\/02\/2025, No 491788, dispositif<\/a>).<\/p>\n On the British side, the parallel remedy runs to HMRC and then the First-tier Tribunal (Tax Chamber) where the sixty-day charge, the residence position or the relief computation is disputed. The most common British challenges from French residents concern private residence relief for the years of genuine occupation before departure, the correct split of jointly owned gains between spouses, the allowable-cost boundary between deductible improvements and non-deductible maintenance, and the exchange-rate method where proceeds fund a French purchase. Win or lose in London, transmit the final British determination to Paris, because the French credit follows the tax effectively and definitively paid. A British reassessment that lowers the tax reduces the French credit pound for pound and can revive a French balance with late-payment interest; a British reassessment that raises it increases the credit only within the French cap. Where both administrations audit the same disposal in opposite directions, the treaty mutual agreement procedure between the competent authorities can be invoked alongside domestic appeals, though it is slow and should supplement, never replace, the reclamation and the tribunal claim with their strict deadlines. Throughout, calendar discipline decides outcomes: sixty days in Britain from completion, the French claim deadline on the assessment notice, six months of administrative silence before going to court, and, for any court action, the two-month appeal windows that run from each decision. A well-documented file filed on time beats a brilliant argument filed late.<\/p>\n Selling a British house while living in France does not move the tax to one country or the other; it creates two lawful claims organised by one treaty. The United Kingdom taxes the gain because the land is British, under Article 14(1) of the 2008 convention, collected through the sixty-day reporting system at 18 or 24 per cent. France taxes the same gain because you are its resident, under Articles 4 A and 150 U of the Code general des impots, at 19 per cent plus 17.2 per cent after holding-period allowances, with exemption of income tax after twenty-two years and of social charges after thirty. France then eliminates the double charge by crediting the British tax effectively paid, capped at the French tax on the same gain. The main-home exemption cannot shelter a house you no longer occupy as your main home, the non-resident levies point the other way, and the British tax is credited, never deducted twice. Assemble the deeds, the HMRC proofs and the euro reconciliation before filing the French return, claim the credit expressly, and, if the administration refuses or truncates it, challenge through reclamation under Article L190 and then the administrative court, following the two-stage method the Conseil d’Etat applies to every treaty dispute. Handled in that order, the sale of the old house funds the French life rather than funding the same gain twice.<\/p>\n","protected":false},"excerpt":{"rendered":" Living in France and selling your UK house? How French tax, British CGT and the treaty credit combine, and how to challenge double tax.<\/p>\n","protected":false},"author":251031309,"featured_media":16317,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80312,80314],"tags":[],"class_list":["post-2134399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\nB. What Britain still demands: the 60-day return, the rates that apply, and the position of a seller who has left the UK<\/h3>\n
II. How France computes the bill on your British gain and how you defeat double taxation<\/h2>\n
A. The French arithmetic: 19 per cent plus 17.2 per cent, holding-period relief, and the return in which the gain must appear<\/h3>\n
B. Claiming the credit, proving the British tax, and challenging a refusal or a double charge<\/h3>\n
Conclusion<\/h2>\n