用反证法求证：
Private Residence Relief
You do not pay Capital Gains Tax when you sell (or ‘dispose of’) your home if all of the following apply:
you have one home and you’ve lived in it as your main home for all the time you’ve owned it
you have not let part of it out - this does not include having a single lodger
you have not used part of it for business only
the grounds, including all buildings, are less than 5,000 square metres (just over an acre) in total
you did not buy it just to make a gain
You do not need to do anything. You’ll automatically get a tax relief called Private Residence Relief.
If you do not meet all these criteria you may have to pay some Capital Gains Tax.
你看看以上几点都满足吧，满足就不用给cgt
