Therefore one would not expect a tax advantage to arise from dividing a property and its land into separate titles if those titles form part of a single transaction or series of linked transactions.
Gan hynny, ni fyddai disgwyl i fantais treth godi o rannu eiddo a'i dir yn deitlau ar wahân os yw'r teitlau hynny'n rhan o un trafodiad neu gyfres o drafodiadau cysylltiedig.