sizeS Simon S

Hello, I have owned my house since 1979. I am lived in it as my main and only residence since then and I fulfill every condition here for Private Residence Relief: https://www.gov.uk/tax-sell-home. I want to deed in gift it to my son. I understand I will not be subject to CGT given Private Residence Relief. However will he? If he were to sell for the market value soon after the gift. How will CGT be calculated given the difference in value between 1979 and 2024? Thank you