A moves in with B and marries him they live together in B's property in his sole name.
B sells the property and they purchase a larger home in joint names.
Please advise if the exemption of replacing main residence will come into effect.
Subject: RE: sdlt
Yes this will be ok. Are you worried about para 2(3) which applies the tests to each spouse and A did not own the home being sold? If so I think you will be ok because para 3(6)(b) refers to the purchaser or their spouse selling the old dwelling.