Capital Gains Tax - abroad?

[VenalWinfrey]

My mother lives in Portugal but is returning shortly to the UK.  She has sold her property which she bought, (in Portugal) and is waiting for the funds to be transferred in the next few weeks.

   She has just emailed me very concerned that she might have to pay CGT to someone - does anyone know anything on this, or a good site I could check for her?

   As far as I am aware, the UK regulations are that, as it is her one and only home, and because she has been living in it all this time, with no purpose other than as a residence, she will not be liable to pay any CGT.  Is this correct?  Would the Portugese government be able to extract part of the sale from her?

Any help on this would be greatly appreciated!!

[Loosehead]

Can't speak for the Portugese but there is no British CGT to pay as it was her main residence.  

[buildersmate]

Since few of us over here are likely to know much about the Portugese tax system, wouldn't it be better to ask the solicitor who is dealing with the sale for informal comment?  Try keeping it informal and verbal, otherwise he's gonna want some more money for the advice.