Work was required to understand how the recovery had happened, and it was a hoped a 3-year plan would be developed to address LDT assessment and collection.
Roedd angen gwaith i ddeall sut roedd yr adferiad wedi digwydd, a'r gobaith oedd y byddai cynllun 3 blynedd yn cael ei ddatblygu i fynd i'r afael ag asesiadau a chasglu LGT.