Royal Palm Bay Villas, Orlando, Kissimee, Florida , USA.

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The first thing to do when planning a trip to America is to ensure that you will be let in. Mostly US Immigration officers are polite and helpful but occasionally they are not and it is best to keep one's cool. So long as you can fill in the Immigration form honestly and have not been in trouble over there before you should be OK. Even an unpaid speeding ticket can cause problems though. It takes time and costs money to obtain a visa before you go but that is what you must do if you are going for anything more than a visit, or if you are not of a nationality covered by their visa waiver scheme. Full British passport holders are fortunately eligible and you will be allowed a stay of up to ninety days on arrival if everything is in order. By travelling without a visa you are foregoing your right of appeal should you be refused entry, but as I say the likelihood of this is slim.

Despite the amalgamation of the American border agencies into the Homeland Security after September 11 th , 2001 (9/11) there are still separate Immigration and Customs controls. Each family member has to complete an Immigration form but only the leader has to fill in a Customs one. On this latter one you declare that you are not importing any foodstuffs into America that you should not, that you do not have any goods that you will be selling there, and that you do not have more than the permitted amount of US currency. All very straightforward and in the normal course of events you are unlikely to be stopped. Again if you are remain calm and polite and ensure that you are not doing anything you should not. Needless to say they are very strong on the importation of narcotics and anything that looks like terrorism. Just be sensible and use your common sense.

The Americans had very lax security at their airports before 9/11. International and domestic passengers intermingled and meeters and greeters were allowed down onto the piers and stands. All that has since changed and if anything they now go over the top with examination of shoes after the shoe bomber, and even full body searches. The security personnel are minimum wage earners and often lack sympathy and a sensitive touch. Unfortunately there is nothing you can do about this but put up with it and ensure that you do not even try to take penknives or nail scissors onto an aircraft. Be sure to allow plenty of time when checking in for a flight whether it is international or domestic, and don't cut transfers fine. It is better to be hanging about than to find that you have missed your flight.

Taxation is another thorny issue. If you are no more than a tourist then all you need to remember is that everything is priced pre-tax and the tax is added at the till because every state has different rates of tax. Should you be rash enough to purchase property and rent it out, or become involved in some other legal source of income, you will need an accountant to help you through the maze of federal income tax (the IRS), state income tax, property taxes, sales taxes, tourism taxes, capital gains tax, inheritance tax, and so on. Each state sets its own taxes and Florida is one of the few that does not impose local income tax. But the property taxes are pretty high and need to be budgeted for. So it is not something for the unwary to become involved in.