Sensitive Ties Test - Accommodation Transfer

Hi HMRC. I have been looking into going abroad and becoming a Non Tax Resident of UK in order to realise Capital Gains. As I have 3 "Sensitive Ties" I believe I would only be allowed 45 days a year in the UK. (I have my spouse, my house and 90 day tie). My question is: Would it be as simple as transferring my house to one of my children to give myself 2 "Sensitive Ties", and then I would be allowed 90 days a year in UK? Or are there any rules or caveats to this that would forbid me? NB Once the 90 day tie dropped off (after 2 years) I believe I would then be allowed 120 days a year in UK (with just the 1 tie... spouse)? I also understand that I would have to comply for 5 full tax years after the year in question of realised Capital Gains in order to legally and correctly avoid it. I appreciate any guidance you can give on the house transfer issue ... AND if I have got anything above wrong. Many thanks.

Hi,
1. HMRC cannot advise you on this as your residence and relevant ties are for you to determine. we also cannot offer any related fiancial advice.  
2. if you do sell a UK property and return to the UK then further charges may be due. you may therefore wish to employ the services of a financial adviser.
Thank you.

Not HMRC https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm11550 As you can see, giving your property to your son does NOT work in terms of then not having an accomodation tie, ownership is immaterial, its "deemed availability"...especially when it comes to connected persons and residence, youd need to not stray over the other conditions attached as detailed on the link avoid it being counted as an accomodation tie.

should have said...If you exited the UK and became non resident by meeting all relevant conditions, any UK immovable property (property, land etc) would remain liable to UK CGT ad infinitum, it is only moveable items (shares etc) that escape and after the temporary non resident period has been exceeded.

Thanks for your comments Clive. Yes I had read about the availability aspect of the accommodation tie. I should have elaborated. My plan would have been to transfer property to one of my children and then never spend any nights there again. I was assuming that by doing that I would lose the accommodation tie. In relation to your second comment, as said property is currently my and my wife's primary residence I presumed that this would not come under CGT if I was simply transferring it to one of my children after I had left.