Despite Ms F and Ms G’s civil partnership Ms F is not a relevant owner as she is not entitled to a proportion of the chargeable interest following the transfer from the DEF Partnership.
Er partneriaeth sifil Ms F a Ms G, nid yw Ms F yn berchennog perthnasol gan nad oes ganddi hawl i gyfran o’r buddiant trethadwy ar ôl y trosglwyddiad o Bartneriaeth DEF.