capital Gain on a second house ( in Spain) sold

System

Hi,
can you tell me what do you think about capital gains.
My friend ( a UK resident) has sold her second house in Spain. She would like to bring this money to UK. Is she allowed to do that? Will the capital gain be calculated as usual?
eg. sold for £90,000
bought for£40,000
increase in value £50,000
minus all expensess during this time £5,000
minus annual exemption £8,800
taper relief £ xxx
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total taxable : £30,000

How those it work in Europien Union? Can you just move the money around? Or you need to notify some institution like HMRC??