The thresholds for determining ‘actual’ and ‘beneficial’ occupation have been established in case law, generally in response to billing authorities seeking to challenge avoidance arrangements.
Mae’r trothwyon ar gyfer pennu meddiannaeth ‘gwirioneddol’ a ‘llesiannol’ wedi’u sefydlu mewn cyfraith achosion, yn gyffredinol mewn ymateb i awdurdodau bilio sy’n ceisio herio trefniadau osgoi.