WCVA Trustee news 17 June 2009 / 17 Mehefin 2009

Governance

Governance research
The May edition of the bulletin from Arvac, which gives information on research in the voluntary and community sector, has a strong focus on governance. There is a summary of a draft report into 'proportionate governance' (does one size fit all?) commissioned by NCVO, looking at previous work and current thinking on the subject, with particular regard to smaller organisations. Plus specialist lawyer James Sinclair Taylor looks at the implications of the Companies Act 2006, and a piece on the future of trustee support.

Public benefit reporting
As has been reported regularly in Trustee news, the Charities Act 2006 reforms include a requirement that charities demonstrate the public benefit conferred by their activities. This provision has now come into effect, and a charity whose reporting year ended at March 2009 needs to include in its annual report a statement about how it delivers public benefit. See below.

Charity Commission

Charities and the recession
Many charities are increasingly feeling the impact of the recession - with reducing income and escalating demand for their services. On 16 June, the Charity Commission launched the ‘Big Board Talk’ – to get all charities to ask themselves some serious questions.

The Big Board Talk is ’the conversation all charities need to have’, and the direct result of an extensive four month programme of outreach and research by the Charity Commission. It covers the key areas where charities said they’re most vulnerable and asks 15 key questions to help trustee boards look at both the options and opportunities available to them, right now.

The economic downturn - 15 questions trustees need to ask, is available from the Commission's website.

Guidance on disposing of charity land
The Charity Commission guidance CC28 (previously known as Disposing of charity land), has been revised and republished as, Sales, leases, transfers or mortgages: What trustees need to know about disposing of charity land. This is essential reading for trustees who are involved in any land transactions.

Reporting serious incidents
The Charity Commission has revised its guidance, Reporting Serious Incidents, on the need for charity trustees to report such incidents. "An incident that has taken place in a charity is considered as serious if it has resulted or could result in a significant loss of funds or a significant risk to the charity's property, work, beneficiaries or reputation." The revised guidance clarifies their approach to issues of serious concern, what they consider to be serious or significant, the actions trustees should take and the legal requirements placed upon them, and what the Commission's response may be.

Public benefit reporting
As has been reported regularly in Trustee news, the Charities Act 2006 reforms include a requirement that charities demonstrate the public benefit conferred by their activities. This provision has now come into effect, and a charity whose reporting year ended at March 2009 needs to include in its annual report a statement about how it delivers public benefit.

The Charity Commission has produced a considerable body of guidance on the subject, together with a series of sample trustees’ reports for a range of charity types.

Reporting guidance for mosques
The Charity Commission has published practical guidance to help the trustees of mosques draw up their annual report and accounts. Many mosques are registered charities, meaning that they enjoy reputational benefits, receive tax breaks and can access free specialist advice and guidance from the Commission.

The online example of the trustees’ annual report is for a fictional mosque which also operates a community centre, and sets out what trustees must do to comply with charity law when reporting on their activity annually. The fictional example highlights how the new requirement for charities to report on public benefit sits within the existing structure of trustees’ annual reports and illustrates how these reports can be adapted to include public benefit reporting.

Tax and VAT

VAT reclaims
HMRC has published guidance on dealing with historic VAT claims. It sets out how to deal with claims under the three-year limitation period introduced in 1996 and 1997 for repayment claims for overpaid VAT, the correction of errors and late claims to input tax.

Miscellaneous

Reasonable notice
Ideally, no services should be provided or goods delivered until the relevant parties have entered into a written contract. However, in reality, it is often the case that services are commenced, goods delivered, or that a working relationship develops without a formal contract ever being entered into or specific clauses relating to termination being agreed. Similarly, fixed term contracts are often allowed to continue without any addendum or further written agreement being entered into. This can be particularly prevalent in the third sector.

In those circumstances, in order to legally to terminate the contract, "reasonable notice" must be provided. However, determining the amount of notice that a court will see as "reasonable" is a difficult and potentially dangerous guessing game. In an important recent case, a High Court judge found that a reasonable notice period for termination was nine months.

In Jackson Distribution Limited v Tum Yeto Inc [2009] EWHC 982 (the law report has not yet been published), the parties had discussed distribution arrangements by email and had exchanged formal agreements with each other. However, no formal agreement was ever signed. When one party terminated the arrangement, the other party claimed damages for breach of contract (i.e. breach of an implied term in the agreement to provide reasonable notice to terminate). The judge held that the emails constituted the agreement between the parties and that, as those emails did not deal with termination (and neither party had breached the contract so as to give rise to a right of termination), reasonable notice to terminate the contract should have been given. For a number of reasons discussed in the judgment, including the length of the relationship, the degree of formality and amount of investment the claiming party had made as a result of the agreement, the judge considered nine months would be a reasonable amount of notice.

Legal update
Bates Wells and Braithwaite solicitors’ excellent Summer 2009 Charity & Social Enterprise Law Update is available. It contains a variety of articles on such topics as execution of contracts and legacies.

Data protection
The Information Commissioner’s Office recently held its Data Protection Officer Conference in Manchester. The event reflected on the increased profile of data protection following recent data losses and sought to share ideas and experiences on how to deal with the challenges Data Protection Officers face. The presentations and workshops can be seen on the ICO’s website.

Social investment
A Social Return on Investment Guide was among a package of measures to support social enterprise recently launched by the Office of the Third Sector.

The Social Return on Investment website offers a number of guidance publications, including the above guide, which are designed to help sector organisations put across their social and environmental merits and help public sector commissioners understand the benefits they offer.

Free property advice
The Charity Property Help Service has been launched by the Royal Institution of Chartered Surveyors in partnership with the NCVO and the Charity Finance Directors' Group, to provide voluntary organisations with free advice on property-related issues. The service provides registered charities and voluntary organisations with a free one-hour consultation from a RICS member. Charities do not have to be a member of RICS or the NCVO to access the service.

First Aid
The Health and Safety Executive has re-launched its First Aid at Work web site, with easier navigation, covering employer duties, a range of resources and the 'ask an expert' facility.

Employment law and practice

Practical HR guidance
People Management has developed a range of online Practical Advice Factsheets, which cover a variety of HR topics. The latest factsheet looks at how to cope with "survivor syndrome" after redundancies have been made at work, but there are numerous others that approach HR issues from an interesting angle.

New employee ‘fit note’
The Government has unveiled, Reforming the Medical Statement, a consultation looking at proposals for a new medical ‘fit note’ to replace the existing current sick note. The changes are intended to take effect from Spring 2010. The ‘fit note’, which it is planned will be computer generated in GPs’ surgeries, gives the GP the option to indicate when someone ‘may be fit for some work now’. Where the GP does so they will be required to record general details of the functionality of the individual’s condition. This information, it is hoped, will facilitate the discussions between employer and employee about what steps can be taken to achieve the employee’s return to work. Although the current sick note includes a ‘remarks’ section, its primary focus has been on the individual’s health condition and how long they should be absent from work. The new note is aimed at getting people back to work quickly from sickness, rather than to let them drift into long-term absence.

Whilst the proposals suggest a new system that should help employers assess an employee’s medical condition, employers will not be bound by the GP’s recommendations and will remain responsible for ensuring that the employee is fit to return to work under the terms of their contract. Prudent employers will therefore not follow GP recommendations in isolation and should, in particular, bear in mind their responsibilities and possible exposure under the Disability Discrimination Act 1995.

The 12-week consultation closes on 19 August 2009.

New government department
The Department for Business, Enterprise and Regulatory Reform ('BERR'), formed only two years ago from the Department of Trade and Industry and Better Regulation Executive, is to be merged with the Department for Innovation, Universities and Skills. The Government is creating a new Department for Business, Innovation and Skills whose key role, according to the Government press release, will be "...to build Britain’s capabilities to compete in the global economy".

The new Department is in its infancy and is still finding its feet. It already has a new combined website for what was BERR and DIUS information, but no website address. In the meantime, the current BERR website address – www.berr.gov.uk – takes you to the new Department’s site.

Redundancy selection criteria
In Rolls Royce Plc v Unite, the Court of Appeal dismissed Rolls-Royce’s appeal against the decision of the High Court that using length of service as a redundancy selection criterion can be lawful. This confirms that although using length of service as a criterion is potentially unlawful age discrimination, it can be justified where it is one of a substantial number of other criteria and is not necessarily a determinative factor. Although the case dealt specifically with agreed selection criteria in a collective agreement, in the current economic climate, this is clearly an important case for all employers to be aware of in formulating and applying their redundancy schemes.

Newyddion Ymddiriedolaeth

Llywodraethu

Ymchwil i lywodraethu
Mae gan rifyn mis Mai o’r bwletin gan Arvac, sy’n rhoi gwybodaeth am ymchwil i’r sector gwirfoddol a chymunedol, ffocws cryf ar lywodraethu. Rhoddir crynodeb o adroddiad drafft ar ‘lywodraethu cymesur’ (a ydyw’r un esgid yn ffitio pawb?) a gomisiynwyd gan Gyngor Cenedlaethol y Mudiadau Gwirfoddol (NCVO), ac yn edrych ar waith blaenorol a’r ymresymu presennol ar y pwnc, gyda sylw arbennig i fudiadau llai. Hefyd, mae’r cyfreithiwr arbenigol James Sinclair Taylor yn edrych ar oblygiadau Deddf Cwmnïau 2006, a darn ar ddyfodol cymorth i ymddiriedolwyr.

Adrodd ar y budd a roddir i’r cyhoedd
Fel y cyfeiriwyd ato’n rheolaidd yn Newyddion Ymddiriedolwyr, mae diwygiadau Deddf Elusennau 2006 yn cynnwys gofyniad bod elusennau’n dangos y budd a roddir i’r cyhoedd o ganlyniad i’w gweithgareddau. Daeth y ddarpariaeth hon bellach i rym ac mae angen i unrhyw elusen y daeth ei blwyddyn adrodd i ben ym Mawrth 2009 gynnwys datganiad yn ei hadroddiad blynyddol ar sut y mae’n darparu budd i’r cyhoedd. Gweler isod.

Y Comisiwn Elusennau

Elusennau a’r dirwasgiad
Mae nifer o elusennau’n teimlo effaith y dirwasgiad yn gynyddol – gyda llai o incwm a mwy o alw am eu gwasanaethau. Ar 16 Mehefin, lansiodd y Comisiwn Elusennau y ‘Testun Trafod’ – i gael pob elusen i ofyn cwestiynau difrifol iddynt eu hunain.

Testun Trafod yw’r drafodaeth sydd angen i bob elusen ei chael, ac mae’n ganlyniad uniongyrchol i raglen ddwys pedwar mis o allgymorth ac ymchwil gan y Comisiwn Elusennau. Mae’n sôn am y prif feysydd sy’n rhoi’r mwyaf o drafferth i elusennau ac yn gofyn 15 o gwestiynau allweddol i helpu byrddau ymddiriedolwyr i edrych ar yr opsiynau a’r cyfleoedd sydd ar gael iddynt, y funud hon.

Mae The economic downturn - 15 questions trustees need to ask ar gael o wefan y Comisiwn.

Cyfarwyddyd ar waredu tir elusennol
Mae’r cyfarwyddyd CC28 gan y Comisiwn Elusennau (ei deitl blaenorol oedd Disposing of charity land), wedi cael ei ddiwygio a’i ail-gyhoeddi fel Sales, leases, transfers or mortgages: What trustees need to know about disposing of charity land. Mae’n hanfodol bod ymddiriedolwyr sy’n ymwneud ag unrhyw drafodion tir yn darllen y cyfarwyddyd hwn.

Adrodd ar ddigwyddiadau difrifol
Mae’r Comisiwn Elusennau wedi diwygio ei gyfarwyddyd, Reporting Serious Incidents, ar fod angen i ymddiriedolwyr elusennau adrodd ar ddigwyddiadau o’r fath. "Os ceir digwyddiad mewn elusen, dylid ei ystyried i fod yn ddifrifol os yw’n arwain neu os gallai arwain at golli arian sylweddol neu risg sylweddol i eiddo, gwaith, buddiolwyr neu enw da yr elusen."

Mae’r cyfarwyddyd diwygiedig yn egluro’n well sut y mae’r Comisiwn yn edrych at faterion o bryder difrifol, beth y maen nhw’n ei ystyried i fod yn ddifrifol neu’n sylweddol, pa gamau y dylai ymddiriedolwyr eu cymryd a’r gofynion cyfreithiol y mae’n rhaid iddynt eu cwrdd, a beth allai ymateb y Comisiwn fod.

Adrodd ar y budd a roddir i’r cyhoedd
Fel sydd wedi’i adrodd yn rheolaidd yn Newyddion Ymddiriedolwyr, mae’r diwygiadau i Ddeddf Elusennau 2006 yn cynnwys gofyniad bod elusennau’n dangos y budd a roddir i’r cyhoedd gan eu gweithgareddau. Daeth y ddarpariaeth hon bellach i rym ac mae angen i unrhyw elusen y daeth ei blwyddyn adrodd i ben ym Mawrth 2009 gynnwys datganiad yn ei hadroddiad blynyddol ar sut y mae’n darparu budd i’r cyhoedd.

Mae’r Comisiwn Elusennau wedi cynhyrchu corff sylweddol o gyfarwyddyd ar y pwnc, ynghyd â chyfres o adroddiadau sampl gan ymddiriedolwyr ar gyfer gwahanol fathau o elusennau.

Cyfarwyddyd ar adrodd i fosgiau
Mae’r Comisiwn Elusennau wedi cyhoeddi cyfarwyddyd ymarferol i helpu ymddiriedolwyr mosgiau i baratoi eu hadroddiad a’u cyfrifon blynyddol. Mae nifer o fosgiau yn elusennau cofrestredig sy’n golygu eu bod yn mwynhau manteision enw da, yn gallu osgoi talu rhai trethu ac yn gallu derbyn cyngor a chyfarwyddyd yn ddi-dâl gan y Comisiwn.

Mae’r enghraifft ar-lein o adroddiad blynyddol gan ymddiriedolwyr yn un ar gyfer mosg ffug sydd hefyd yn rhedeg canolfan gymunedol, ac mae’n egluro beth sy’n rhaid i ymddiriedolwyr ei wneud i gydymffurfio â chyfraith elusennau wrth adrodd ar eu gweithgareddau blynyddol. Mae’r enghraifft ffug yn dangos sut y mae’r gofyniad newydd i elusennau adrodd ar y budd a roddir i’r cyhoedd yn gorwedd o fewn y strwythur presennol o adroddiadau blynyddol ymddiriedolwyr ac yn dangos sut y gellir addasu’r adroddiadau hyn i gynnwys adrodd ar y budd i’r cyhoedd.

Treth a TAW

Hawlio TAW yn ôl
Mae Cyllid a Thollau Ei Mawrhydi wedi cyhoeddi cyfarwyddyd ar sut i ddelio â hawliadau TAW hanesyddol. Mae’n egluro sut i ddelio â hawliadau o dan y cyfyngiad o dair blynedd a gyflwynwyd ym 1996 a 1997 yng nghyswllt hawliadau i ad-dalu gordaliadau TAW, cywiro gwallau a hawliadau hwyr am dreth fewnbwn.

Amrywiol

Rhybudd rhesymol
Yn ddelfrydol, ni ddylid darparu unrhyw wasanaeth na chyflenwi unrhyw nwyddau hyd nes y bo’r partïon perthnasol wedi llunio contract ysgrifenedig. Ond mewn realiti, yr hyn sy’n aml yn digwydd yw bod gwasanaeth yn cael ei gychwyn, nwyddau’n cael eu cyflenwi neu berthynas waith yn datblygu heb lunio contract ffurfiol byth na chytuno ar gymalau penodol ar sut i derfynu’r trefniant. Felly hefyd, mae contractau tymor penodol yn aml iawn yn cael parhau heb unrhyw adendwm na chytundeb ysgrifenedig pellach. Mae hyn yn digwydd yn aml iawn yn y trydydd sector.

O dan yr amgylchiadau hyn, er mwyn terfynu contract yn gyfreithiol, rhaid rhoi ‘rhybudd rhesymol’. Fodd bynnag, wrth benderfynu faint o rybudd y byddai llys yn ei ystyried i fod yn ‘rhesymol’, mae’n gêm ddyfalu anodd a pheryglus o bosibl. Mewn achos pwysig yn ddiweddar, barnodd barnwr mewn Uchel Lys mai naw mis oedd rhybudd rhesymol o derfynu contract.

Yn yr achos Jackson Distribution Limited v Tum Yeto Inc [2009] EWHC 982 (nid yw’r adroddiad cyfreithiol wedi’), roedd y partïon wedi trafod trefniadau dosbarthu drwy e-bost ac wedi cyfnewid contractau ffurfiol gyda’i gilydd. Fodd bynnag, ni chafodd unrhyw gontract ffurfiol erioed ei lofnodi. Pan derfynodd un parti’r trefniant, hawliodd y parti arall iawndal am dor-contract (h.y. torri un o’r telerau a oedd ymhlyg yn y contract i roi rhybudd rhesymol o derfynu). Dyfarnodd y Barnwr mai’r e-byst oedd y contract rhwng y partïon ac, oherwydd nad oedd yr e-byst hynny’n sôn am derfynu (ac nid oedd yr un o’r ddwy ochr wedi torri’r contract fel bod ganddynt hawl i derfynu), y dylid bod wedi rhoi rhybudd rhesymol o derfynu’r contract. Am nifer o resymau sy’n cael eu trafod yn y dyfarniad, gan gynnwys hyd a pha mor ffurfiol oedd y berthynas ynghyd â maint buddsoddiad y parti a oedd yn hawlio’r iawndal o ganlyniad i’r contract, dyfarnodd y barnwr fod naw mis yn rhybudd rhesymol.

Diweddariad cyfreithiol
Mae diweddariad cyfreithiol rhagorol gan y twrneiod Bates Wells & Braithwaite Summer 2009 Charity & Social Enterprise Law Update ar gael. Mae’n cynnwys amrywiaeth o erthyglau ar bynciau fel gweithredu contractau ac arian ewyllysiau.

Diogelu data
Yn ddiweddar, cynhaliodd Swyddfa’r Comisiynydd Gwybodaeth eu Cynhadledd Swyddogion Diogelu Data ym Manceinion. Edrychodd y digwyddiad ar y proffil uwch sydd gan ddiogelu data o ganlyniad i’r colledion data yn ddiweddar tra’n rhannu syniadau a phrofiadau ar sut i ddelio â’r sialensau a wynebir gan Swyddogion Diogelu Data. Mae’r cyflwyniadau a’r gweithdai ar gael i’w darllen ar wefan Swyddfa’r Comisiynydd Gwybodaeth.

Buddsoddiad Cymdeithasol
Roedd cyfarwyddyd newydd Social Return on Investment Guide ymhlith pecyn o fesurau i gefnogi menter gymdeithasol a lansiwyd yn ddiweddar gan Swyddfa’r Trydydd Sector.

Mae’r wefan Social Return on Investment yn cynnig nifer o gyhoeddiadau cyfarwyddyd, gan gynnwys yr un uchod, a ddyfeisiwyd i helpu mudiadau’r sector i egluro eu manteision cymdeithasol ac amgylcheddol ac i helpu comisiynwyr o’r sector cyhoeddus i ddeall y budd y maen nhw’n ei gyfrannu.

Cyngor eiddo am ddim
Mae’r Gwasanaeth Cyngor Eiddo i Elusennau wedi’i lansio gan Sefydliad Brenhinol y Syrfewyr Siartredig mewn partneriaeth â’r NCVO a’r Grŵp Cyfarwyddwyr Cyllid Elusennau, i roi cyngor di-dâl i fudiadau gwirfoddol ar faterion eiddo. Mae’r gwasanaeth yn cynnig sesiwn ymgynghori o un awr gan aelod o RICS i elusennau cofrestredig a mudiadau gwirfoddol. Nid oes angen i elusennau fod yn aelod o RICS na’r NCVO i ddefnyddio’r gwasanaeth.

Cymorth Cyntaf
Mae’r Awdurdod Gweithredol Iechyd a Diogelwch wedi ail-lansio ei wefan Cymorth Cyntaf yn y Gweithle, ac yn awr mae’n haws i’w fordwyo ac yn cynnwys dyletswyddau cyflogwyr ac ystod o adnoddau ynghyd â gwasanaeth ‘gofyn i arbenigwr’.

Cyfraith ac ymarfer cyflogaeth

Cyfarwyddyd Adnoddau Dynol ymarferol
Mae People Management wedi datblygu ystod o Daflenni Ffeithiau ar-lein yn rhoi Cyngor Ymarferol, ar amrywiaeth o bynciau Adnoddau Dynol. Mae’r daflen ffeithiau ddiweddaraf yn edrych ar sut i ymdopi â syndrom goroesi’ ar ôl colli eich swydd, ond mae nifer o rai eraill sy’n edrych ar faterion Adnoddau Dynol o safbwynt diddorol.

‘Nodyn ffitrwydd’ newydd i weithwyr
Mae’r Llywodraeth wedi lansio ymgynghoriad ar ddiwygio’r Datganiad Meddygol Reforming the Medical Statement, i edrych ar gynigion i gyflwyno ‘nodyn ffitrwydd’ yn lle’r ‘nodyn salwch’ presennol. Bwriedir cyflwyno’r newidiadau o’r Gwanwyn 2010 ymlaen. Bydd y ‘nodyn ffitrwydd’, a fydd yn cael ei gynhyrchu gan gyfrifiadur mewn meddygfeydd, yn rhoi opsiwn i’r meddyg roi gwybod pan fydd rhywun ‘efallai’n ffit i wneud rhywfaint o waith yn awr’. Pan fydd y meddyg yn gwneud hyn, bydd angen cofnodi manylion cyffredinol cyflwr yr unigolyn o ran ei allu i weithio. Y gobaith yw y bydd y wybodaeth yma’n hwyluso trafodaeth rhwng y cyflogwr a’r gweithiwr ynghylch beth ellir ei wneud i helpu’r gweithiwr i ddychwelyd i’w waith. Er bod y nodyn salwch presennol yn cynnwys adran ar ‘sylwadau’, ei brif ffocws hyd yma yw cyflwr iechyd yr unigolyn a pha mor hir y dylai fod yn absennol o’i waith. Bwriad y nodyn newydd yw cael pobl yn ôl i weithio’n fuan ar ôl bod yn sâl, yn lle gadael iddynt araf lithro i absenoldeb tymor hir.

Er bod y cynigion yn awgrymu system newydd a ddylai helpu cyflogwyr i asesu cyflwr meddygol gweithiwr, ni fydd cyflogwyr yn cael eu rhwymo gan argymhellion y meddyg a nhw fydd yn parhau i fod yn gyfrifol am sicrhau bod y gweithiwr yn ffit i ddychwelyd i weithio o dan delerau ei gontract. Ni fydd y cyflogwr doeth, felly, yn dilyn argymhellion y meddyg i’r llythyren a dylent gofio’n enwedig beth yw eu cyfrifoldebau ac unrhyw wahaniaethu posibl o dan Ddeddf Gwahaniaethu ar Sail Anabledd 1995.

Daw’r ymgynghoriad, sy’n para 12 wythnos, i ben ar 19 Awst 2009.

Adran newydd gan y llywodraeth
Bydd yr Adran Busnes, Menter a Diwygio Rheoliadol (BERR) a ffurfiwyd cwta dwy flynedd yn ôl drwy uno’r Adran Masnach a Diwydiant a’r Weithrediaeth Rheoleiddio Gwell, yn cael ei huno â’r Adran Arloesi, Prifysgolion a Sgiliau. Mae’r Llywodraeth yn creu Adran Busnes, Arloesi a Sgiliau newydd a’i phrif rôl, yn ôl datganiad i’r wasg gan y Llywodraeth, fydd meithrin gallu Prydain i gystadlu yn yr economi fyd-eang.

Mae’n ddyddiau cynnar iawn ar yr Adran newydd ac mae’n dal i gael ei chefn ati. Mae ganddi eisoes wefan gyfun newydd yn cynnwys gwybodaeth gan gyrff blaenorol BERR a DIUS, ond dim cyfeiriad gwefan. Yn y cyfamser, gallwch fynd i wefan yr Adran newydd drwy gyfeiriad gwefan bresennol BERR – www.berr.gov.uk.

Meini prawf i ddethol gweithwyr ar gyfer dileu swyddi
Yn achos Rolls Royce Plc v Unite, gwrthododd y Llys Apêl achos apêl Rolls-Royce yn erbyn penderfyniad yr Uchel Lys bod defnyddio hyd gwasanaeth fel maen prawf i ddethol gweithwyr ar gyfer dileu swyddi yn gallu bod yn gyfreithlon.

Mae hyn yn cadarnhau, er bod defnyddio hyd gwasanaeth fel maen prawf efallai’n gwahaniaethu’n anghyfreithlon ar sail oed, y gellir ei gyfiawnhau lle mae’n un o nifer sylweddol o feini prawf eraill a lle nad yw’n brif ffactor yn y penderfyniad. Er bod yr achos yn delio’n benodol â meini prawf dethol mewn cyd-gytundeb, yn yr hinsawdd economaidd sydd ohoni mae hyn yn amlwg yn achos pwysig i bob cyflogwr fod yn ymwybodol ohono wrth baratoi a chymhwyso eu cynlluniau dileu swyddi.