If she sold the shop as a going concern, then Entrepreneurs Relief will come into play - this allows for disposal of a business tax free up to £1m I believe - would be worth speaking to an accountant though. CGT probably wouldn't apply in this instance because you are not selling an asset (ie something that is tangible).

Just a quickie to say Hi, just joined and am now gonna have a look around before I tackle Lloyds TSB, Nationwide and Abbey. Cheerz Dave