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certain assets which are eligible to be considered as capital gains. These include "most personal possessions worth  £6,000 or more, apart from your car", property that is not considered your primary dwelling, your main dwelling if it exceeds a certain size or has been used for business, any shares that are not in an individual savings account or personal equity plan, and any business assets. HMRC also lists certain assets which are exempt from accruing capital gains, including any gains made from individual savings accounts or personal equity

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