Readers’ forum: Matrimonial home and only or main residence relief

I am confused by HMRC’s Capital Gains Manual para CG64470. I have a client who separated from his wife ten years ago moving into rented accommodation for a few years. He fell in love again and moved in to live with his new lady in her own (owned) house. He had not at this time either divorced his wife or bought another property. Unfortunately his new love only lived a few more years and in her final months when her terminal condition was realised H did then divorce W1 and marry W2. W2 owned her home solely until her death but left him the liferent.

W1 now wishes to downsize so the former matrimonial house is being sold. When considering the periods for which H can claim only or main residence relief CG64470 seems to suggest that I only need to consider...