CGT - is it possible for one owner of a former joint PPR to pay all the CGT?

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sunnydonkey

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This concerns a former PPR which because of a delay in selling became liable for CGT.
The house was owned by a cohabiting couple who bought it jointly as tenants in common. The house is abroad but the couple now live in Ireland.
Wondering as there was never a fixed division in % ownership between both and if jointly and severally owned, would this allow one owner to pay all the CGT for the property?
The reason of course is that this party already has accrued CGT losses that it can be set against.
 
Are they Irish? If they’re non-Irish, CGT may not arise at all. They’re not married, correct? They’d still get PPR relief time apportioned. But no is the answer, it’s 50:50 and that’s it.
 
the guy is irish, the girl is not. They're not married.
Actually its a bit more complicated. They decided to move to ireland and bought a house here (jointly again). The guy got a job here and moved back, living in the new house but the girl continued to work abroad for a further two years and continued to live in the original house.
So, would it be correct that they are both liable for CGT on 50% of the original house but for different time periods?
 
The girl isn’t liable at all unless she brings the money back into Ireland.

And yes, different periods.
 
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