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I can't quite picture what you are trying to achieve. If you are after vertical T&G boards with a capping to the top - as often used in bathrooms or pubs ,( what a friend used to call the ' Pig and Whistle'. look ) Then this is usually applied on top of the existing skirting with a couple of intermediary 50mm wide battens between 12mm to 16mm thick, fixed to the plastered wall behind the middle and top of the T&G. This allows three good fixing positions. New skirting is then applied over the top of the T&G.