Suggestion: Let B regularise his own tax situation and title before trying to sell anything to C!
And why on earth would C hand over any money to B when B cannot sell the site to him?
If C has been stupid enough to hand over any money to B, then he needs his head examined. And if he ever wants to deal with the site, in the future, then he needs it in his name, and if he needs to do that and B won't pay the stamp duty that he owes then C will have to consider doing that.
Please tell me that this is an exam question?
mf