ACCA题目分享：TX (Taxation) Mock Exam 2 （2）单选题

puttiasiiawsuoaered civil partnership) prior to the asset's disposal can be sensible capital gains tax(CGT) planning.Which of the following CANNOT be achieved as a direct result of using this type of tax planning?

A Deferring the CGT due date

B Making the best use of annual exempt amounts

C Making the best use of capital losses

D Reducing the amount of CGT payable

解析：

选择A
Deferring the CGT due date
The CGT due date will be 31 January follwing the end of the tax year of the disposal for both spouses/civil partners.
Note the three ways in which tax planning for spouses can be used: making the best use of annual exempt amounts;reducing the amount of CGT payable (eg if one spouse has unused basic rate band); and making best use of capital losses.
(2 marks)