Is it a Capital Gain?

My wife bought an apartment more than 10 years ago, and I gave her around 95K to purchase it. The apartment is under her name and without my name. Several years later, we divorced in 2020 and settled everything. The apartment would still under her name, we don't have any issues on our financials. Recently, She sold her apartment, and she is happy to give me 40K. For my taxation, is it this capital gain? or actually, I lost 55K?

Hi,
There are no tax implications on the giving or receipt of cash gifts, but you may wish to speak to inheritance tax department regarding any inheritance tax implications (How Inheritance Tax works: thresholds, rules and allowances and Inheritance Tax: general enquiries).
 You may also want to review the guidance at (How Inheritance Tax works: thresholds, rules and allowances).
Thank you.