Captial gains tax on transfer of equity

A friend owns a property jointly with her partner and wants to transfer her share to her partner and his mum with a consideration involved, She had lived in the property since it was purchased and it is her only home. In addition, the property has not been let out, nor used for a business and it was not purchased to make a gain. Will she have to pay capital gains tax?

Hi Wai Chung,
As her only and main residence, no capital gains is due.
Thank you.