Which of the following is NOT true about cars as QBA's for ROR?

The statement indicating that cars are considered QBA's (Qualifying Business Assets) is not true. Qualifying Business Assets typically include items used in the trade or business to produce income, but cars, specifically, are often excluded from this category when it comes to relief on capital allowances for certain businesses under the rules for ROR (Relief on Relief).

Cars, while they are movable assets and vehicles used for business may qualify for certain deductions, do not usually meet the criteria to be classified as Qualifying Business Assets for ROR purposes. This distinction is crucial to understand in the context of tax relief and capital allowances.

It's important to note that while cars can be essential for business operations, the specific tax treatment often categorizes them differently than other forms of capital investments that might be eligible for ROR.