The Commissioner for Tax and Customs (CFTC) has issued a clarification regarding the tax and duty implications associated with the transfer of gravesites. The clarification confirms that gravesites transferred inter vivos or causa mortis may be subject to both duty and income tax. It further clarifies that the taxable value of such gravesites will be determined on the basis of their market value. Members of the public seeking further details may access the full clarification on the MTCA website.