The DUP has confirmed that Northern Ireland First Minister Peter Robinson bought a piece of land from a developer for £5.
However, the party said its subsequent sale to another builder was not essential for access to a major development in east Belfast, from which the Robinsons made thousands of pounds.
It claimed there were no tax implications after the Stormont First Minister and his wife Iris made £460,000 from the sale of part of their garden following the exchange.
A DUP statement said: 'The sliver of land was bought for £5 and sold for £5, a fact that has never been hidden, and Mr Robinson derived no financial benefit whatsoever from the transaction.
'There were a number of other access possibilities and the sliver of land was not essential for access.'
A BBC report had earlier claimed that they could be liable for thousands of pounds in capital gains tax.