However, there are in LTT a number of circumstances where the amount of VAT actually paid, or notionally payable, by the taxpayer on the transaction must be added to the market value established.
Mewn rhai amgylchiadau, mae’r person sy’n talu swm i ACC o dan setliad contract a’r trethdalwr y mae’r rhwymedigaeth dreth yn berthnasol iddo yn wahanol.