My brother purchased a small commercial property from our father who is now deceased. (The property is currently in use as storage by a third party who has not been paying rent) My sibling purchased this property before property deeds had to be registered and he never got round to registering it because at some point he lost the deeds or they were burnt in a fire (not sure exactly) My siblings health is failing and he would like to give me the property so I can manage it and rent it out. He doesn't want to incur CGT as he will not be getting any advantage from gifting it to me. Can anyone tell me what the options might be with this situation, we are in the process of getting a copy of the original deeds from the county office so we can register the property, but as it has never been registered before was previously owned by my father and we are family could we just register it in my name and avoid the tax? BTW I have a very limited understanding of tax and even less of technical tax terms. Thanks