Nick Riley

I purchased a property in 2000 for £51k. It was my main private residence until September 2006 when I gifted it to my girlfriend - it was a was worth £115k at the time, there was no CGT on the transfer because I was covered by private residence relief. We married in October 2006, it's not been her main residence at all. She is now looking to sell the property for around £140k. Is the value for her CGT from the £115k that the property was worth when it was given to her (given that, that transaction would have attracted CGT as we were not married - but it had been covered by private residence relief)?