SQE1 Cwestiynau enghreifftiol

Cwestiwn 54

Bu farw dyn ym mis Rhagfyr 2023. Roedd wedi gwneud tair rhodd oes (lifetime gifts) yn unig, pob un ohonynt i’w fab, i helpu gyda chostau atgyweirio tŷ’r mab. Dyma’r rhoddion:

Mai 2017            £3,000

Gorffennaf 2018          £4,000

Awst 2020       £7,000

Beth yw cyfanswm cronnol (cumulative total) y dyn at ddiben Treth Etifeddiant ar ddyddiad ei farwolaeth?

A. £0

B. £1,000

C. £2,000

D. £4,000

E. £5,000


C - £2,000


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