chrisgraham Graham counsell

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.