been the subject of a successful challenge by HMRC in relation to tax arrangements under the General Anti-Abuse Rule (GAAR) or the Halifax Abuse Principle.
wedi bod yn destun her lwyddiannus gan CThEF mewn perthynas â threfniadau treth o dan y Rheol Gyffredinol ar Atal Camddefnydd (GAAR) neu Egwyddor Cam-drin Halifax.