Hello, A colleague of mine is getting married soon , Her boyfriend is being gifted a site from his father and she is a bit confused about a few things so I am hoping someone could assist , She would prefer if it was gifted to both her and her boyfriend as she would feel when they do build their home it would not be on equal terms , As far as I know they would be liable for Stamp duty at 7.5 % and capital acquisitions tax at 33% , From some research I gather that a site that is gifted for a principal house is exempt , If I am missing anything I would appreciate your input , Thank you .