Have Tax Questions? Ask a Tax Expert for Answers ASAP
My name is XXXXX XXXXX I am another of the UK tax experts here on Just Answer
Please note that married couples can only have one main residence between them - so you cannot attract a right to private residence relief on both properties.
See link here the helpsheet for private residence relief and scroll to Page 3 and read under the heading Only and Main Residence -
you can then see further into this section it clearly states If you are married or in a civil partnership and you are not separated from your spouse or civil partner, you can have only one main residence between you.
Of course there are elections that can be made to elect another property within a 2 year period of purchase, but this still only considers one property at any one time.
Do feel free to ask any follow up questions, and if you wish to me answer, just indicate as such