I jointly own two properties with my wife, our main residence and a buy-to-let. We are in the process of getting divorced, and I have moved out into the buy-to-let property. It has two bedrooms and is rented out to a single person. I have just moved in there into the second bedroom. I want to sell it and buy a place closer to the marital home. Can the second home be classified as my main residence to avoid capital gains tax? If so, would I need to live there for a minimum amount of time and what evidence would be needed? 

Arthur Weller replies: 

Firstly, even if you lived in this property for (say) a year, it would only qualify as your principal private residence for the period of time you lived in it and not for the whole period of ownership. Secondly, your wife is a joint owner, and she is not living in the property. Thirdly, a tenant is living in the property at the same time as you, so apparently you are only occupying half the property. However, you may be eligible for lettings relief for the gain attributable to the part of the property occupied by the tenant (since you are also concurrently occupying the property).