{"id":1414,"date":"2020-06-26T12:05:51","date_gmt":"2020-06-26T11:05:51","guid":{"rendered":"https:\/\/www.agriadvisor.co.uk\/?p=1414"},"modified":"2020-07-03T12:06:39","modified_gmt":"2020-07-03T11:06:39","slug":"beth-gall-newid-yn-y-rheolau-iht-olygu-mewn-gwirionedd","status":"publish","type":"post","link":"https:\/\/www.agriadvisor.co.uk\/cy\/2020\/06\/beth-gall-newid-yn-y-rheolau-iht-olygu-mewn-gwirionedd\/","title":{"rendered":"Beth gall newid yn y rheolau IHT olygu mewn gwirionedd?"},"content":{"rendered":"<p>Yn dilyn fy erthygl yr wythnos\/mis diwethaf ar y newidiadau posib i\u2019n reg\u00eem treth gyfalaf (capital tax), mae sawl person wedi gofyn i mi ddarparu enghreifftiau o beth fydd effaith posib rhai o\u2019r newidiadau hyn ar fusnes ffermio arferol.<\/p>\n<p>Fel y dangosir yn yr esiamplau isod, mae rhyddhadau (neu reliefs) ac eithriadau yn bodoli ar hyn o bryd sy\u2019n galluogi busnesau ffermio i gael eu trosglwyddo yn ystod bywyd neu adeg marwolaeth heb orfod talu biliau treth sylweddol. Pan gymherir hyn i\u2019r esiamplau os daw\u2019r newidiadau i rym, noder bod yna wahaniaeth dramatig.<\/p>\n<p>Mae\u2019r Adroddiad gan yr \u2018All-Party Parliamentary Group\u2019sef \u2018Reform of inheritance tax\u2019 (Ionawr 2020) yn nodi effaith tebygol y cynigion newydd ar y cyhoedd, ac yn cadarnhau o ran y rhai \u2018cyfoethog iawn, gyda busnes neu\/ag asedau amaethyddol\u2019 bydd y rheolau newydd yn eu symud o \u2018safle bach iawn neu dim treth\u2019 i safle gyda \u2018swm sylweddol fwy o dreth, ond wedi\u2019i wasgaru dros 10 mlynedd\u2019gyda \u2018sg\u00f4p cyfyngedig i leihau treth ymhellach gydag anrhegion yn ystod bywyd\u2019. Gall hyn gael effaith ddinistriol ar rai busnesau ffermio teuluol sy\u2019n graig i\u2019n cymunedau gwledig.<\/p>\n<p><strong><u>Esiamplau o senario \u2018Gyfredol\u2019 a \u2018Phosib\u2019:<\/u><\/strong><\/p>\n<p><strong>Ffeithiau:<\/strong><\/p>\n<ul>\n<li><strong>Fferm \u2013 Gwerth \u00a31,500,000<\/strong><\/li>\n<li><strong>Da Byw a Pheiriannau Fferm \u2013 Gwerth \u00a3150,000<\/strong><\/li>\n<li><strong>Arian Parod &#8211; \u00a350,000<\/strong><\/li>\n<li><strong>Benthyciadau Busnes -\u00a3150,000<\/strong><\/li>\n<li><strong>Atebolrwydd CGT ar \u00f4l marw &#8211; \u00a380,000<\/strong><\/li>\n<li><strong>Ffermwr (mewn llaw) \u2013 Alun, gweddw<\/strong><\/li>\n<li><strong>Pob ased yn pasio i\u2019r mab, John, o dan yr Ewyllys <\/strong><\/li>\n<\/ul>\n<p><strong><u>SENARIO 1 \u2013 Fferm fel Anrheg o dan yr Ewyllys <\/u><\/strong><\/p>\n<p><u>Safle Cyfredol<\/u><\/p>\n<ul>\n<li>IHT &#8211; \u00a30<\/li>\n<li>CGT &#8211; \u00a30<\/li>\n<li>John yn cael y fferm heb unrhyw atebolrwydd CGT ac IHT<\/li>\n<li><strong><em>Atebolrwydd &#8211; \u00a30<\/em><\/strong><\/li>\n<\/ul>\n<p><u>Safle Posib<\/u><\/p>\n<ul>\n<li>IHT &#8211; \u00a390,000<\/li>\n<li>CGT &#8211; \u00a380,000<\/li>\n<li>Rhaid i\u2019r ystad dalu \u00a390,000 ar farwolaeth neu mewn 10 rhandaliad cyfartal gwerth \u00a39,000<\/li>\n<li>John yn cymryd yr atebolrwydd CGT, rhaid talu i HMRC pe bai\u2019n gwerthu neu\u2019n rhoi\u2019r ased fel anrheg fyth.<\/li>\n<li><strong><em>Atebolrwydd &#8211; \u00a390,000 IHT ac atebolrwydd o \u00a380,000 CGT yn pasio i\u2019r mab<\/em><\/strong><\/li>\n<\/ul>\n<p><strong><u>SENARIO 2 \u2013 Rhoi\u2019r Fferm fel Anrheg yn ystod bywyd i John <\/u><\/strong><\/p>\n<p><u>Safle Cyfredol<\/u><\/p>\n<ul>\n<li>IHT &#8211; \u00a30. Mae\u2019r rheolau anrheg 7-blynedd yn berthnasol ond, dim ond os yw\u2019r asedau\u2019n bodloni\u2019r rheolau APR ar ddyddiad y trosglwyddiad, ac nid oes unrhyw newid wedi bod yn ei ddefnydd ers hynny, ni ddylai atebolrwydd godi, hyd yn oed pe bai Alun yn marw o fewn y 7 mlynedd;<\/li>\n<li>CGT \u2013 \u00a380,000 \u2013 dylid talu atebolrwydd CGT Alun naill ai nawr neu, mae etholiad dal drosodd ar y cyd yn cael ei wenud lle mae John yn cymryd yr atebolrwydd CGT ymlaen oddi wrth ei dad, rhaid ei dalu i HMRC os yw\u2019n gwerthu, neu\u2019n rhoi\u2019r ased fel anrheg fyth;<\/li>\n<li><strong><em>Atebolrwydd \u2013 dim atebolrwydd IHT. \u00a380,000 o atebolrwydd CGT yn pasio i\u2019r mab<\/em><\/strong><\/li>\n<\/ul>\n<p><u>Safle posib<\/u><\/p>\n<ul>\n<li>IHT &#8211; \u00a30<\/li>\n<li>Treth anrheg yn ystod bywyd \u2013 10% dros \u00a330,000. Fferm gwerth \u00a31,500,000 tynnu\u2019r lwfans blynyddol o \u00a330,000 = \u00a31,470,000 wedi\u2019i drethi ar 10% = \u00a3147,000 yn daladwy yn syth yn llawn<\/li>\n<li>CGT &#8211; \u00a380,000 \u2013 dim opsiwn i ohirio\u2019r dreth a rhaid ei dalu pan yn rhoi fel anrheg i Alun. Bydd John yn gwneud y fferm yn rhydd o unrhyw atebolrwydd CGT blaenorol.<\/li>\n<li><strong><em>Atebolrwydd &#8211; \u00a3147,000 treth anrheg yn ystod bywyd a CGT o \u00a380,000 = \u00a3227,000 yn daladwy gydag anrheg <\/em><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Yn dilyn fy erthygl yr wythnos\/mis diwethaf ar y newidiadau posib i\u2019n reg\u00eem treth gyfalaf (capital tax), mae sawl person wedi gofyn i mi ddarparu enghreifftiau o beth fydd effaith&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1414","post","type-post","status-publish","format-standard","hentry","category-uncategorized-cy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Beth gall newid yn y rheolau IHT olygu mewn gwirionedd? 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