The WRA must therefore conclude that the arrangements are artificial before taking action to counteract the tax advantage using the GAAR.
Gan hynny, mae'n rhaid i'r Awdurdod Cyllid ddod i'r casgliad bod y trefniadau’n artiffisial cyn cymryd camau i wrthsefyll y fantais dreth gan ddefnyddio'r GAAR.