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Taxing Question

Hi, I hope this is the right place to post this. Suppose man and wife sell their company for millions of £££££s move to Switzerland from the UK as tax exiles, and several years down the line, wife leaves husband, and suppose to save things getting complicated, wife moves back to the UK and husband pays a regular amount of alimony to keep wife happy and buys her a house in cash - (thousands of pounds a month in alimony) but for tax reasons she keeps herself registered in Switzerland - should she officially be living here? after all, he is the tax exile - I wonder what you think?

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