Apart from the different terminology “artificial” and “abusive”, the key difference between the Welsh GAARs as compared to the UK General Anti-Avoidance Rule is the “double-reasonableness” test.
Mae'r diffiniadau o fethodolegau presenoldeb a chasglu data yn debycach rhwng Cymru a Lloegr na rhwng Cymru a'r gwledydd eraill.