CGT on sale of land overseas

[Aaron52]

My wife has lived in the uk for 12 years and is a permanent resident here. She has recently accepted an offer for a piece of land she owns in Brazil. Once the sale is completed our plan is to bring the money here to the uk to use as a deposit to purchase our first property together. The land was purchased for 100k (reais) In 2003 and the title was split so she could build a house on one side sold in 2012 and the remaining land offer received is 300k. (Reais)
After paying any tax due in brazil will she liable for any uk tax ?

[Jerome_Lane]

Your wife will be liable to UK tax on her worldwide income and gains with double tax relief for Brazilian tax paid.