Who pays the transfer charges in terminating a partnership in properties?

Q: Six brothers are in partnership in a portfolio of various properties. One of the brothers would like to exit. He would exit by taking his equal share in the form of properties. This would incur capital tax gain payments to the tax authorities and transfer and stamp duty payments. From a Shar’ee point of view, who would be liable for capital tax payments and transfer and stamp duty costs? Would it be the buyer (the brother exiting) or the sellers (the remaining five brothers)?