can you swap PPR for CGT purposes

here is the situation

my wife bought house A in 2005 180k (current value 295k) we got married in July 2006 .... I have my own ppr .... she moved in following wedding. apparently we have one year to sell without accruing CGT.

now here is the key request. I have a RIP from 2004 (current value 295). We would prefer to keep her house and sell mine, better for holding in the long term. Is there any way we swap the houses i.e. my RIP to become her PPR. Then we sell this ' new PPR and not accrue CGT.

thanks

As a married couple the house you live in is the family home. AFAIK you (ie the married couple) can only have one PPR.

Yes - married or cohabiting couple can only have a single PPR.

If an individual (or married couple) has more than one residence, he may agree with the Inspector of Taxes which is to be treated as his main residence by giving notice to the Inspector within 2 years of the beginning of the period of acquisition of the second residence.

Therefore it may be possible for you both to elect to have her residence as PPR if you are within the time limits.

You should seek professional advice about this.