The XML FAQ

No, although it's useful because a lot of XML terminology and practice derives from two decades' experience of SGML.

Be aware that ‘knowing HTML’ is not the same as ‘understanding SGML’. Although HTML was written as an SGML application, browsers ignore most of it (which is why so many useful things don't work), so just because something is done a certain way in HTML browsers does not mean it's correct, least of all in XML.