LTT/Stamp Duty advice please

[daf1999]

I am about to purchase a main residence with my wife for the 1st time. We currently reside in her house (and have done for 10years +).

I am on the deeds for my mothers flat (along with my mother as joint owners), which I haven't lived in for over 20 years - i'm on the deeds and mortgage as it was a right-to-buy council house and she would have struggled to have got a mortgage on her own being elderly etc. The flat is worth around £90k I would think.

So, on the face of it, it looks like I would be liable to the higher 3% rate of LTT. Would any of these options avoid this liability?

a) lessening my share of my mother's flat so my interest goes below £40k value (e.g. 25% me, 75% her)
b) gifting my share of the flat to my mother or daughter
c) declaration that I didnt pay any consideration and only went on deeds to assist elderly mother prop up her property etc

or anything else?

[maths]

As one main residence is being replaced with another the 3% charge should not arise.

[daf1999]

As one main residence is being replaced with another the 3% charge should not arise.

Thanks for the response.

So, even though i'm on the deeds/mortgage of another property, because it's not my main residence it means i'm not liable?