However, if the tax avoidance arrangements were complicated then there may be a number of points at which the GAAR could result in a tax charge.
Fodd bynnag, pe byddai'r trefniadau osgoi trethi'n gymhleth, yna mae'n bosibl y gallai nifer o bwyntiau fod lle gallai'r GAAR arwain at dâl treth.