My dad is very kindly gifting me a site to build a house on. He owns a farm and has in the interim signed over all of the farm excluding the site we have selected to my brother. However it now looks like we may not get planning permission for the site we selected. Our option would be to take another site from the farm however this has at this point already been signed over to my brother. What are the tax implications to my brother and me if my brother gifts a different site to me (site is 1acre - guessing value of site 90K). Any tips or advise would be appreciated.