Example 2 – GAAR does apply - Higher rates residential property transactions (acquisition of freehold and grant of lease to effect arrangements to avoid tax)
Enghraifft 2 - Y GAAR yn gymwys - trafodion eiddo preswyl cyfraddau uwch (caffael rhydd-ddaliad a rhoi prydles i weithredu trefniadau i osgoi treth)