Une nouvelle Convention de non Double Imposition signée le 19 Juin 2008 entre la France et le Royaume Uni est entrée en vigueur le 1er Janvier 2010 en France et au Royaume Uni à compter du 6 Avril 2010.

The new France/UK Double Tax Treaty End of important loopholes for individuals

The new income tax treaty between the France and the UK signed in London on 19 June 2008 has been finally ratified by France on 18 December 2009. Due to the discrepancy between the start dates of the respective tax years in France and in the UK, this new treaty has entered into force in France from 1st January 2010 and should come into effect in the UK from 6 April 2010. There will be a short period of time during which the old treaty will apply in the UK and the new treaty will apply in France.

The new income tax treaty between France and the UK, which came into effect in France in January 2010, includes many changes in the tax treatment of French expatriates in the UK and UK citizens investing in france, says Caroline Cohen

Challenging times for French expatriates in the UK

France and the UK differ regarding the scope of taxation of locally resident individuals. In the UK, UK resident but non UK domiciled individuals, such as French expatriates, are taxable on their foreign emoluments, and passive income and gains, only to the extent that such foreign income and gains are remitted to the UK. This is known as the rule of the "remittance basis".

Under the new treaty, it will become more difficult to take advantage of the remittance basis rule.

Crossing the Channel has its attractions, say Ali Hussain and Elizabeth Colman

Extract of a Sunday Times article 14.03.2010

FRANCE has emerged as the latest destination for wealthy individuals fleeing Britain to escape the 50% top of income tax due to take effect next month.