CGT for non resident

[JoeDublin]

I currently own 50% share of an apartment in Dublin, the other 50% share is owned by a UK national (not resident or domiciled here). She is selling her 50% share to me. Is she subject to 20%CGT on the sale here? Is she entitled to any CGT reliefs here? Thanks.

 

[ClubMan]

Probably best for her to start here.