Do you agree with the proposal to impose a financial penalty for failure to pay an amount due, to counteract the advantage gained from an artificial avoidance arrangement?
A ydych yn cytuno â’r cynnig i osod cosb ariannol am fethu â thalu swm sy’n ddyledus, i wrthweithio’r fantais a geir o wneud trefniant osgoi artiffisial?