SQE1 Cwestiynau enghreifftiol

Cwestiwn 60

Roedd menyw wedi prynu tŷ yng Nghymru am £300,000 bum mlynedd yn ôl. Mae hi wedi gwneud gwaith adnewyddu ac ailwampio sylweddol iddo.

Mae contractau ar gyfer gwerthu’r tŷ i brynwr wedi cael eu cyfnewid. Y pris gwerthu yw £450,000.

Mae cyfreithiwr y prynwr yn paratoi i gwblhau. Ar hyn o bryd mae’n drafftio cyfriflen ariannol (financial statement) i’w gleient ac mae angen iddo gynnwys y dreth sy’n daladwy ar ôl cwblhau’r pryniant.

Pa dreth fydd yn rhaid i’r prynwr ei dalu ar ôl cwblhau’r pryniant?

A. Treth Stamp (Stamp Duty).

B. Treth Trafodiadau Tir (Land Transaction Tax).

C. Treth ar Enillion Cyfalaf (Capital Gains Tax).

D. Treth Dir y Dreth Stamp (Stamp Duty Land Tax).

E. Treth ar Werth (Value Added Tax).


B - Treth Trafodiadau Tir (Land Transaction Tax).


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