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Lost in France

Well it seems I have unearthed a little company of cyclists here on the Flyer and I am very grateful for that and the information you have given me.  It seems I’m not completely lost in France after all, so thank you very much.

Now back to business.  Why do French artists get special unemployment benefit privileges?  Are they trying to say that they wouldn’t be free to create the wonderful films and theatre without that support because in their chosen industry they can never work more than a few days a year?  Why is their contemporary music so rubbish?  Why are the bands you ever see live locally performing only covers of English language songs, mid 20^thcentury torch singers or outrageously unpleasant Eurpop? 

When many of today’s successful British musicians were poor and on the dole, starving in their slums and garrets, they were living off the same measly unemployment benefits as the rest of society.  They didn’t get any special privileges to help them create and become successful.  I’m talking about bands that appeared before the era of X-Factor and Britain’s Got Talent where covers are rife.  Out of work actors or directors had to get a day job like the rest of us. 

Apparently the benefits received by the workers in the creative industries are twice the French average.  The creative industries were threatening to go on strike and close or black-out many of the arts festivals that take place in France in the summer months and the person who was chosen by the Prime Minister to act as mediator between the government and the performers is one of the ones that has been ousted by the prime minister when Francois Hollande told him to form a new government last week.  So who mediates now, and what will those poor creatives do?  However, I do quite like the idea of nude performers confronting politicians.

But then I think this is the least of the government’s worries.  With unemployment running at 10% (more if you believe my neighbour) something really has to give so perhaps the Fat Lady is just starting to sing for the benefit of the artistes or for the artistes’ benefits.

 seminars

 art

In my travels I meet lots of people who claim not to know where they live.  This isn't an age or an alcohol problem, and to be fair it would be better to describe them as not knowing where they reside, or are resident.  In many cases a few minutes explanation, or a paragraph in a report, does the trick.  There are a number of die-hards however who really don't want to recognise the obvious.  And then sometimes it isn't really all that obvious at all.

The problem is that the central argument is so convoluted that it is far too long to cover completely in this article, and of course we also need to look at what the French regard as the deciding factors in French residence.  So what I'm going to do here is dip into both pools and see if I can point you in the right direction, with the clear risk that I might confuse you completely.

The French side of the equation is quite easy to understand (if you want to, that is).  You are resident in France if:

 a) Your home is in France, which includes where your main home is or where your family lives.

b) Your principal place of residence is in France. This applies if you spend more than 183 days in France per year.  Even if you spend less than 183 days per annum in France but have a permanent home available in France, you're 'in'.

c) Your business activities in France, whether salaried or otherwise, are managed from France unless you can show that this business activity is incidental to your main employment.

d) The centre of your economic interests is France, meaning that you have your main investments in France or they are managed from France or that you derive the majority of your income from French sources.

So many times I hear 'but I have a UK address and no-one can tell how much time I spend in France'.  A dead give-away in anyone's language that.  It's nearly subtle, but really it's the same as the difference between tax avoidance and tax evasion, and it's the wrong side of the coin.  In the modern days of passport scanning it is also plainly incorrect.  If you really want to ignore all of the points above and claim to be non French resident, you must really be claiming to be UK resident, mustn't you?  So let's look at how HMR&C have 'clarified' UK residence.  Please note we are ignoring UK domicile here, That's another can of worms altogether.   Here's what it takes to be a guaranteed UK resident.  You need any of these factors:

a)  You spend 183 days or more in the UK.

b)  You have only one home and that is in the UK (or more than one home and all are in the UK).

c)  You work full time in the UK, ie, a continuous period of 9 months and at least 75% of your duties are carried out in the UK.

Now for most of the people I meet this presents a bit of a problem.  Ever helpful though, HMR&C do recognise that there can be people who qualify for UK residence that can't claim any of the above, so to help them they have come up with a list of 'connecting factors'.  I call them 'back door passes'.

Connecting factors

• If you have family in the UK - spouse/civil partner and/or minor children.
• Whether there is available accommodation in the UK.
• Substantive employment in the UK (40 or more days).
• UK presence in previous years – if you have been UK resident for more than 90 days in either of the previous two UK tax years.
• More time spent in the UK in the tax year than any other single country.

Pay attention here, - it's getting complicated!  To be counted as UK resident, and therefore not French resident, you need to combine days spent in the UK with the connecting factors as shown below:

There, easy isn't it?  Alternatively of course, one could take one's head out of the sand and go legal as a French resident...

And just a quick plug to finish.  As Daphne pointed out two weeks ago, it’s seminar time again, at my favourite venue, Domaine Gayda, 11300 Brugairolles.  This is always a popular event, and we are limited to 80 places, so please book your place early.  The event will take place on Friday the 10^th October, and we’ll be taking the experts through their paces again presenting updates and outlooks on a broad range of subjects, including:

     Ø  Financial Markets

Ø  Assurance Vie

Ø  Pensions/QROPS

Ø  Structured Investments

Ø  French Tax issues

Ø  Currency Exchange

If you have any questions on this, or any other subject, please don’t hesitate to contact me, Rob Hesketh:

By phone on 0468 247758 or mobile 0631 787647

Or by mail at rob.hesketh@spectrum-ifa.com   You can find out more about Spectrum on www.spectrum-ifa.com  and www.france-financial.com

The Spectrum IFA Group advisers do not charge any fees for their time or for advice given, as can be seen from our Client Charter at http://www.spectrum-ifa.com/spectrum-ifa-client-charter/

Forward this Flyer to friends and anyone else you know who may find it useful

UK Pensions – “Freedom And Choice”

By Mary Taylor, Partner, Blevins Franks

05 62 30 51 40                   

mary.taylor@blevinsfranks.com

The biggest reforms to UK pensions in almost a century are underway.  As more options become available, you need to understand how they affect you and consider what would work best for you in the short and long term. 

The pension reform was first announced in the March budget.  Some initial changes came into effect that month, but the main reform will start next April.  The government launched a consultation on its proposed changes, and on 21^st July released its response to the consultation, “Freedom and Choice in Pensions”. 

Here is a summary of the key decisions reached under the process.

Pension freedom

The Government believes that individuals should be trusted to make their own decisions with their pension savings.  From April 2015 pension scheme members aged over 55 with defined contribution schemes will be able to access them as they wish – there will be no restrictions on how much you can withdraw, you can even take the whole amount.  For UK taxpayers, the first 25% will be tax free and the remainder at the individual’s marginal UK tax rate.

Expatriates need to consider the tax implications in their country of residence.  In France it can be quite attractive.  Lump sums from UK pension funds are taxed at 7.5% in France, and if you take your entire pension as a lump sum, the tax treatment is likely to be the same.  This compares very well to UK taxation, and to the French top income tax rate of 45%.  If you have Form S1 you also escape social charges.

Transfers out of private sector defined benefits pension schemes will still be allowed, up to the member’s normal scheme retirement date as opposed to within 12 months of that date.

It will be a statutory requirement for such transfers to have been advised by a professional financial adviser who is independent of the scheme and authorised by the UK Financial Conduct Authority (FCA) – which Blevins Franks Financial Management Limited is.

Further consultation will be carried out to determine the viability of partial transfers.  Transfers out of unfunded public sector defined benefit schemes will not be allowed. Transfers from funded public sector defined benefit schemes will be allowed, subject to the same safeguards as outlined for private sector scheme transfers.

Other changes

Currently, a 55% death benefit tax charge is levied on pensions that remain invested when the holder dies.  The government has now announced it will cut this charge, with a new rate to be announced in the Autumn Statement. 

Legislation will be introduced to enable product providers to introduce more flexible annuities, for example annuities that allow reducing payments and one off withdrawals. 

The minimum pension age will increase from 55 to 57 in 2018 and thereafter it will be 10 years below the state pension age. This will not apply to certain public sector schemes such as the armed forces, police and firefighters. 

For those aged over 55 after April 2015 and still in employment, annual pension tax relief will be limited to £10,000 for further contributions where benefits in a defined contribution scheme have been drawn. 

The government recognises that the changes to the pension tax rules will have implications for the rules relating to Qualifying Recognised Overseas Pension Schemes (QROPS).  It will consider these implications further to ensure that the rules relating to QROPS are appropriate when the new system comes into force. 

There was no news on the suggested removal of, or change to, the lifetime allowance.

These pension reforms are very welcome, but it is essential that you understand how all the options work for you and weigh up what would be most beneficial for your circumstances and aims.  The tax element, both in the UK and here in France, plays an important part. Specialist advice is important to make sure you get it right.

Blevins Franks Seminars – Removing the Myths

With so many tax changes affecting British nationals in France, we separate fact from fiction.  Our seminars cover forthcoming legislative changes in France and UK and explain how to enhance your situation through strategic financial planning.

• UK pension reforms - How will they affect you?
• French legal and fiscal changes - Understanding will enhance your wealth    
• Capital gains tax – property and investments - Common pitfalls to avoid
• Succession law, tax and 'Brussels IV' - Action you need to take to protect your family

CANET-EN-ROUSSILLON   Host & Vinum - Les Clos des Pins | Tuesday 23 September

GIMONT (Near Auch)   Château de Larroque | Thursday 25 September

To reserve your place, call 05 62 30 51 40, email                    

mary.taylor@blevinsfranks.com, or click here  www.blevinsfranks.com/Seminars to book online.

(An Article from US Health News)

By Bonnie Taub-Dix (owner of BTD Nutrition Consultants, LLC for more than three decades, she is the author of Read It Before You Eat It.. Her website is BetterThanDieting.com.

" It seems like every day there's a new nutrition headline in the press: "Ditch Carbs!" "Eat the Right Fats." "Don't Eat After 7 p.m." "Fast Two Days a Week." It's difficult for consumers to sift through the myths and facts and know whom to rely on for information they can believe and apply. Between what you read in magazines, hear on the news or follow on social media, it's even possible to hear conflicting information on the same day.

Here's how to sift through nutrition advice to help clear the confusion: 

Keep in mind that diet books are meant for masses. Maybe a book is a best seller, but that doesn't mean it's providing the best advice. 

Be cautious of diets that eliminate an entire food group. Consistently and carefully consuming a variety of complex carbs, lean protein and healthy fats promotes weight loss that lasts. If you're counting the days (or pounds) until you can finally ditch your diet, that's a sure sign that the pounds you lost will end up being found.

Don't automatically believe magazine articles. It's hard to find a magazine that doesn't wear a diet-related headline. Last week I spotted one that I was quoted in during the 1980s – the same cover could have been printed again today. Sensational stories sell, so be sure to read between the lines and pay attention to the author's credentials. 

Beware of quick fixes. Avoid vitamins, herbal preps, tonics and juices that promise overnight weight loss. There is no single miracle food or food substance, so it's best to look in your fridge for the answers, instead of looking at misleading advertisements. 

Be wary of "always" or "never" lists. Unless you have a food allergy, in most cases, no food should be 100 percent off limits. Eating a well-balanced diet of foods that love your body leaves plenty of room for foods you love, too.

Keep these tips in mind the next time you see a popular claim in the press. The more educated you become by relying on credible, scientific sources, the healthier you'll be. "

Pat Penny

Massage Therapist

European Register of Exercise Professionals

info@potential-energy.co.uk 

 Bridge Problem.

The contract is six hearts and they lead the Ace and King of clubs and you ruff with the Queen of trumps. You cash the Ace of trumps and your left-hand opponent shows out. Surely now, with five trumps on your right, you have a trump loser…don’t you?

Dummy

A K Q 8 5 4
 J 10 9 8
 2
 7 4

Your hand

7 6
 A K Q 5
 A K Q J 5 4
 3

Solution.

Watch carefully! This is like a magic trick. Cash the Ace of diamonds and play a spade to Dummy. As long as the suit breaks 3/2, you can continue to run the suit until your right-hand-opponent is forced to ruff. You can now over-ruff with the King of trumps and lead a small trump to Dummy, claiming twelve tricks and slam made. The defence’s trump trick has disappeared!

Lizzie Godfrey 

 Le Flyer est disponible dans d'autres langues via le site web, audeflyer.com

After a changeable August we seem to be having a late burst of warm weather and we will still need to keep an eye on the watering needs of plants, particularly in hanging baskets, pots etc.  If you haven't already done so this is the time to clip lavenders, remember only to shear back into this year's growth - lavender is one of those plants that detests being hard pruned.   While you are focussing on your lavenders it is also a good time to take cuttings.  Many perennials and shrubs will be setting seed and now is also the time to collect seed, either for immediate sowing or you can store seed in a cool, dry place and sow in spring.

One neat little perennial that is in flower at the moment is Achillea coarctata, this has evergreen, silvery, finely dissected foliage and creeps by underground runners to make a dense ground cover of about 20cm in height with a spread of up to half a metre or more.  It likes a well drained soil with occasional water in summer and a sunny position.  The golden yellow flowers are there from June until October.

At La Petite Pépinière we are offering our two day gardening course this autumn:

 Introduction to Gardening in Summer Dry Climates

Tuesday 14th October (11am – 1, 2 – 5pm) and Wednesday 15th October  (10am – 12.30, 1.30 – 4pm)  2014

A two day course which is aimed at those relatively new to gardening in the Languedoc.  The aim is to provide information and promote discussion in a relaxed and informal atmosphere which will help those interested in creating interesting, easy to maintain and colourful ornamental gardens in our summer dry climate.  We will consider the nature of the local climate, the physical problems associated with gardening here (heat, drought, cold, wind, soil) and how to cope with these varied problems particularly dealing with drought and thinking about “waterwise” gardening; recognising plants which are appropriate to this climate; buying plants; planting techniques and maintenance.  We shall also look at design basics and planting schemes, succession (planting for year round interest) and plants for particular situations, for example dry shade or slopes.  Appropriate resources and useful French/English vocabulary will also be included as well as a guided tour of the garden here to illustrate points made.  The course is designed for a group of between six and twelve people to allow time to discuss individual issues and problems.

Course fee: 90 euros, including teas & coffees.  Please bring a packed lunch.  For further info or to book a place please email Gill@lapetitepepiniere.com

Regular opening times at La Petite Pépinière are limited to just to one weekend a month but the garden is always open by appointment - just email or phone to organise a time.  We encourage people to visit the garden during the summer to look rather than to buy!   Regular opening times for the next few months will be   12/13/14 September, 10th, 11th & 12th October and 7th, 8th & 9th November.  Remember too that we are always happy to organise guided visits of the garden here for groups.

For any garden queries do get in touch with Gill Pound ( 04 68 78 43 81 or Gill@lapetitepepiniere.com ). La Petite Pépinière de Caunes 21, av de la Montagne Noire (route de Citou) 11160 Caunes-Minervois.

-- 

La Petite Pépinière de Caunes

21, av de la Montagne Noire,

11160 Caunes-Minervois

04 68 78 43 81

The Property Page

all replies to mail@audeflyer.com please

Hi Steve, 

When listening to Radio 4, as I often do on a pc when down here, I am sometimes surprised 

to have the broadcast interrupted by a gent who says repeatedly 'due to rights

restrictions this part of the programme is not available' . Do any of your well-informed 

readers have any idea what is going on ?

Paul 

Coursan vide grenier

Limoux Bourse aux jouets, aux vêtements enfants et aux vélos

Saverdun vide greniers +brocante

Dimanche 14 Septembre 2014

Arzens Vide-Greniers des Vendanges

Azille vide grenier

Carcassonne Vide grenier brocante

Carcassonne vide grenier des 4 chemins

Castelnaudary vide grenier

Cazalrenoux Vide grenier du Comité des Fêtes

Cépie Vide- grenier de Cépie

Couiza Vide grenier de l'association "Au coeur des Estamounets"

Coursan vide grenier

Gruissan vide-grenier "les Mirguettes"

Le Somail vide greniers brocante de l'automne

Montirat vide greniers de l'Alaric Country Club

Montréal Puces couturières - Loisirs créatifs

Moussoulens vide grenier

Narbonne vide grenier « tous ensemble avec eux »

Narbonne-Plage vide grenier

Sigean vide grenier

Villemagne Vide greniers Marché gourmand

Villerouge-Termenès  vide grenier de rentrée

Arignac Vide grenier d 'Arignac

Arnave vide-grenier d'automne - Comité des Fêtes d'ARNAVE

Daumazan-sur-Arize vide armoires

Foix Vide grenier AMBCL

Lavelanet vide grenier du comite des fetes du quartier chinois

Léran Vide Grenier

Montaut Vide grenier de l'USMA

Pamiers Marché et puces et à la brocantes

Rieucros Vide grenier

Saint-Félix-de-Rieutort Vide grenier

Saint-Quirc Vide grenier du comité des fêtes

Villeneuve-d'Olmes Vide grenier

 What's On

PHARRELL WILLIAMS 6 Oct Zenith Toulouse

LILY ALLEN 29 Oct Zenith Toulouse

IMELDA MAY 3 Nov Bikini Toulouse

ULI JON ROTH 4 Nov Bikini Toulouse

THE DO 9 Nov Bikini Toulouse

PINK MARTINI 10 Nov Halle aux grains Toulouse

GONG 14 Nov Metronum Toulouse

PETER GABRIEL 16 Nov Zenith Toulouse

SAXON +SKID ROW 26 Nov Bikini Toulouse

ANGUS & JULIA STONE 7 Dec Bikini Toulouse

DISNEY ON ICE 30 Jan 1 Feb Zenith Toulouse

DIRTY DANCING 1/3 May Zenith Toulouse