French inheritance law, for example, requires a person's estate to benefit mainly the children. 
People thought the way to get round this had been to own the property through a company. However, the problem is that this can give rise to other tax issues both in France and the UK. 

The company structure most often used in France is the Société Civile Immobilière (SCI). The principal benefits for the UK resident and domiciled individual is the ability to avoid the forced heirship rules which operate in France, which force owners to pass the property onto mainly their children on death. With an SCI, 'shares' in the property can be disposed of in accordance with the owner's wishes. 

UK interpretation
However, the UK Inland Revenue interprets the scheme to mean that the owner of the property now controls a company. As such, the owners of homes through companies may be regarded as receiving benefits in kind from the company and taxed accordingly. 

There is now the very real risk that the Inland Revenue may charge a benefit in kind for the property. 
The benefit in kind is based on something known as the annual value of the property and is calculated on the basis that the property is made available to you. However, the definition of "made available" can be much wider than simply the time when you stay at the property.