During 2018 I received 110k USD into my bank a/c from a friend of mine for another friend to buy a property in Ireland.
Am I liable for tax on receiving the amount into my a/c
I don't see a tax liability either, but I would ensure you have documentation in place showing that they were not your funds.
Keep correspondence from your friend, and ideally get a letter and file it for future reference should you need to show that it was not yours, and that you were facilitating your friend to buy property here, of which you have no share in.