My main residence is valued at £350K (no mortgage 1977), my second property is valued at £100K and has been rented out for 9 years (purchased at £30K 1998). I am looking to move from main residence and also sell second property but in no hurry and would consider moving into second residence initially. Which way would be best to minimise capital gains tax. We are a couple with both properties in both names. UK only please.

Yes, plead insanity and file letters of incorporation.