Maths, I really do hope you are correct! However...
http://www.legislation.gov.uk/ukpga/201 ... 28/enacted
Meaning of “higher rates transaction” etc
(3)In the case of a transaction where there are two or more purchasers—
(a)take one of the purchasers and determine, having regard to that purchaser only, whether the transaction falls within any of paragraphs 3 to 7, and
(b)do the same with each of the other purchasers.
If the transaction falls within any of those paragraphs when having regard to any one of the purchasers it is a “higher rates transaction” (otherwise it is not).
I believe for husband and wife they are "two purchasers" even if only one of them will end up on the deeds. But maybe not in which case maybe nickgo61 will be able to take advantage of the replacement of main home exception if he's buying in his sole name.
Single dwelling transactions
Condition A is met.
Condition B is met.
Condition C is met.
Condition D we therefore need to be not met. (replacement of main residence)
Which is where I think the problem is.
in another land transaction (“the previous transaction”) whose effective date was during the period of three years ending with the effective date of the transaction concerned, the purchaser or the purchaser’s spouse or civil partner *AT THE TIME* disposed of a major interest in another dwelling (“the sold dwelling”),
Unfortunately, when nickgo61 disposed of his main residence he was not married to his wife. Therefore his now wife cannot take advantage of his disposal to trigger the replacement of main residence exception
There is an asymmetry in 6(b) and 6(d). 6(b) says spouse AT THE TIME while 6(d) says spouse. I'm assuming this is deliberate
For my circumstance, the asymmetry means that I'd also fail the 6(d) test but I think for nickgo61 it's the 6(b) test that is going to be the problem.
Annoyingly for me, with foresight I could have arranged affairs such that both my wife and I independently disposed of a main residence before we were married and so could take advantage of the exception. But I didn't so arrange affairs so I'm stuck