There could also be an element of increased WRA resource cost on further compliance activity (and possibly litigation expenses) in tackling any additional cases arising in the meantime.
Gallai fod arbedion cost ymylol pellach hefyd o ran costau cydymffurfio neu ymgyfreitha Awdurdod Cyllid Cymru os llwyddir i atal achosion o osgoi trethi yn y dyfodol.