Firstly, there's no free lunch - if you're not liable to CGT you'll probably be liable in the country where you are resident... so are you sure you'd rather be paying CGT in that other country? What's their CGT rate etc...
Anyway to answer your question, I think this sums up the gist of it pretty well ():
Persons Chargeable and the Extent of the Charge
All persons who are resident or ordinarily resident in the State for a year of assessment are liable to the tax in respect of chargeable gains accruing in that year on the disposal of assets, wherever the assets are situated. The charge extends to individuals, companies, trustees and other bodies of persons.
Individuals resident or ordinarily resident, but not domiciled, in the State are chargeable to tax on gains on the disposal of chargeable assets located outside the State and the United Kingdom, only to the extent that such gains are remitted to this country.
Non-resident persons are chargeable to tax on gains made on the disposal of specified assets including:
- immovable property situated in the State, minerals or mineral rights in the State (including the Irish area of the Continental Shelf),
- shares in a company deriving the greater part (>50%) of its value from such property or mineral rights,
- assets used for the purposes of a trade carried on in the State through a branch or agency.