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Being civil

I have been pleased and flattered at the debate surrounding Case Study 2 of my article on only or main residence relief ('A civil affair' Taxation 30 November 2006 page 221).
My own view is that the case study works as described provided that the residential property is the only or main residence of the spouses at the time when spouse A transfers it to spouse B. This is because the key legislation in TCGA 1992 s 222(7) deals with a disposal of a dwelling-house which is 'their' only or main residence. (Admittedly the husband's occupation before 31 March 1982 therefore adds nothing to the 36 months of deemed occupation that the transferee wife gets anyway — which was meant to be the point of the case study. However by the time you have picked your way through I still feel...