My brother in law and his partner of 15 years have lived in France for almost 7 years. She is now ill and they must return to the UK. Their French home is in joint ownership and she has a small home in the UK. They were planning to get married but now wonder if they should remain single. Would it be best, from the tax point of view, for them to remain single and for him to sell the French home and, later, for her to sell the UK home. Or should they go ahead with the marriage and sell their French home. What is the tax liability on selling a home in France? The French home is their main home- her children live rent free in her UK property. Clearly when they sell the UK property they will probably have to pay Capital Gains Tax, but they will not be able to pay such tax in France as well, or they will end up with nothing. What should they do? Any advice please?