The total consideration is £850,000 (transaction 1 - £500,000 + transaction 2 - £350,000) and the tax liability based on the total consideration is £31,000 (step 1).
Cyfanswm y gydnabyddiaeth yw £850,000 (trafodiad 1 - £500,000 + trafodiad 2 - £350,000) a’r rhwymedigaeth ar gyfer treth ar sail cyfanswm y gydnabyddiaeth yw £31,000 (cam 1).