高頓網(wǎng)校小編為大家?guī)?lái)了ACCA考試F6的練習(xí)題，趕緊做起來(lái)！        Question：Patt's remuneration package in 2012/13 includes:
　　Payment of gym fees of £900.
　　Relocation expenses of £6,500 for her move from London to Solihull
　　A clothes allowance of £2,000 as suits only are allowed at work.
　　Patt's salary is £60,000 per annum. Which two of the above benefits are taxable?
　　A. Relocation expenses.
　　B. Clothes allowance.
　　C. Gym fees.
　　The correct answer is: Gym fees; Clothes allowance.
　　Relocation expenses of up to £8,000 are tax free.