gifting property to brother

my daughter would like to gift her property to her brother. She will not benefit financially from this. Purchased in 2013 £108,750. She left the UK to work in new zealand in 2016 and has never returned, and is therefore a resident of NZ and not the Uk . She has a property in New Zealand. Her brother has lived in her property in her absence and rent free for almost 7 years This weeks valuation is £140,000. Will she have to pay CGT on the increase in value. And if so how much will this be.

Hi,
Please see the link below
Tell HMRC about Capital Gains Tax on UK property or land if you’re not a UK resident
Thank you.