I strongly recommend you talk to an intelligent Notaire in France (yes there really are some) - in simple terms, transferring a property will mean you pay 7 percent costs and taxes of the current market value of the property to the Notaire - but doing this between husband and wife does, I believe, have some allowances.

I am also not sure about setting the clock back for French CGT - you may be able to make a “donation” or other way of structuringthe ownership to benefit from the UK regulations anf French allowances.

There have recently been some captial gains tax changes in the UK which mean that it makes sense to transfer assets between partners to ‘lock in’ indexation and taper relief which will disapper from April this year to be replaced a by a flat rate of 18% CGT. Our place in France is in my wife’s name - it would be advantageous to transfer it to my name to lock in these UK allowances since it has trebled in value since buying it some years ago. Apart from starting the CGT clock at zero again in France (we don’t intend to sell in the near future), do you know if there would be any other financial implications under the French system?