Capital Gains Tax....can anyone explain please?

Hi again,

I am confused about whether we will be liable for capital gains taxation when we sell our French house. The situation is that my Mother has the controlling 51% share of the house and me and my two sisters have equal shares of the remainder. My Father died so his share went to my Mother and we all signed to agree this as under French law the main ownership went to the kids i.e. us rather than Mum after Dad died (scary for parents!). So, Mum used to live here 9 months of every year since 2006 and spend the winter back in the UK. She has now moved back to the UK where she lives full time but I have been living in the house for the past two years full time and running it as a gite to cover bills, living expenses (only just!). Does the fact that part of the house is being run as a gite complicate the tax situation on selling the house? How does the law work with my Mother not living here full time? Any advice much appreciated. We are thinking to sell in approximately the next 2 years. Thanks, Ralph