My father owns 1BTC and he is a resident of Armenia (non-EU country). I am a resident of UK. He decided to gift me 1BTC and he will prepare a signed letter where he will mention this is a gift for me. I am planning to exchange this 1BTC to GBP on the same day. In this case the difference in exchange rates will be almost 0 (or very minimal). Per my understanding, I won't have to pay any CGT in this situation. Am I correct ? Thanks.