I know of lots of people who do move to Switzerland for a year or two for a capital gains tax holiday to avoid CGT in the UK

As I understand it (and I should say I'm not an accountant or a tax lawyer) iit IS possible to avoid paying CGT in the UK if you were taxed in Switzerland on a capital gain made in the UK while a Swiss resident, even if the effective tax rate on the capital gain was zero percent. Switzerland and Belgium are the two countries where this is possible. Guess where most capital gain exiles decide to move to!

And I don't think this loophole (if that's what it is) works if you are resident in Switzerland under a forfait arrangement as I am.