In this article Beth Norton and Emilie Totic, Solicitors at Russell-Cooke LLP, analyse the UK capital gains tax position of French usufructs through the case study of a UK domiciled and resident taxpayer who retains a usufruct in a French property. This article was first published in Private Client Business Issue 5, October 2011.

Usufructs Part 1 - UK Capital Gains Tax - Private Client Business Issue 5 - Oct 2011.pdf