If the husband gives the wife his home (for example) but does nottransfer it on her name to avoid the transfer duty, is it regarded as given according to Shari’ah?

The husband may gift his house to his wife during his lifetime by
relinquishing all his rights over the house. The wife must also accept the
gift. Having done so, according to Shariah she will be the owner of the
house even though the house would have been on the husband?s name. In order
to avoid any problems in the future, the transaction of gifting should be
reduced to writing and witnessed accordingly. If the husband pre-deceases
the wife, the house will be excluded from the husband?s estate.
And Allah Ta'ala Knows Best.

Mufti Ebrahim Desai