高頓網(wǎng)校小編為大家?guī)砹薃CCA考試F6的練習(xí)題,趕緊做起來!
       Question:Which three of the following assets are exempt from capital gains?
  A. Shares in trading companies.
  B. Assets used in a business.
  C. Foreign currency for personal use.
  D. Motor cars suitable for private use.
  E. Debts.
  The correct answers are: Motor cars suitable for private use; Foreign currency for personal use; Debts.
  If assets are not chargeable, then gains are not taxable and losses are not allowable.