CGT on money paid back to me by friend

Hi - myself and a friend bought a property in Ireland. At the time he didnt have the money to pay his half so I paid my half and about 45K of his half. He has now paid me back this 45K to my account in Ireland. I then transferred the money over to England to my English account. The bank in Ireland have contacted me asking where this money came from. Am I right in assuming that as this money was paid back to me and I havent made any profit on, GCT (or the Irish equivalent) wont be payble?

Hi Andrew,
If the property has not been sold and there has been no interest applied to the intial 45k investment, there is no UK liability.
We cannot comment on what, if any, Irish taxes are applied.
Thank you.