The immigration rule states series of conditions which I would like to understand, hence my question. If you not happy to write detail answer than just let me know and I ask this question again. Your anwer type do not worry realy concerns me. I have read emigration rule and it sets certain condition. It does not just say: Providing you do not spend more than 90 days each tax year (6 April to 5 April) you should avoid UK taxation. Question was also set in CGT background.
Actually I am going to ask this question again becouse I do not belive you are going to provide any meaningfull answer.
In my question I was refering to Statutory Residency Test RDR3, which is the key element establishing, wheather someone is resident or not for the purpose of CGT. Your 90 days is ancient approach - this could be very costly. I suggest you stop misleading customer.
All the best.