Attempts to artificially circumvent the application of the higher rates of LTT, may be challenged by the WRA through the application of the General Anti-avoidance Rule (GAAR).
Caiff ACC herio ymdrechion i drefnu'n artiffisial i osgoi talu TTI ar gyfraddau uwch, drwy roi'r Rheol Gyffredinol yn erbyn Osgoi Trethi ar waith.