Where payment is required, a minimal or ‘peppercorn’ rent has been noted as a feature of prominent case law which has formed the foundation for widespread avoidance practices.
Pan fo angen talu, mae rhent minimol neu ‘rhent hedyn pupur’ wedi cael ei nodi fel nodwedd o gyfraith achosion amlwg sydd wedi bod yn sail i arferion osgoi eang.