WCVA Trustee news 16 January 2008 / 16 Ionawr 2008

WCVA public service delivery conference
The WCVA Third Sector Service Delivery Conference, held on 21 February at the Angel Hotel Cardiff, will take a detailed look at the reality of delivering public services in Wales. Key note perspectives will be presented by Andrew Davies AM - Minister for Finance and Public Service Delivery; Joy Kent - Director of Cymorth Cymru, and Steve Thomas - Director of the Welsh Local Government Association. In addition to the keynote sessions, there will also be a range of workshops that will focus on the practical aspects of service delivery, and provide further opportunities for discussion. Contact the WCVA Helpdesk on: 0800 2888 329, email: help@wcva.org.uk, or download the conference programme and booking form.

Trustee volunteer awards
WCVA’s Wales Volunteer of the Year Award, supported by the Royal Mail, is an ideal opportunity to highlight the qualities of trustees who show remarkable selflessness, devotion and service to the community. If you would like to nominate a Trustee, or a candidate in any of the other categories, a nomination form can be downloaded from the WCVA website, or you can obtain further information by contacting the WCVA Helpdesk on 0800 2888 329 or help@wcva.org.uk. The deadline for receipt of nominations is 28 March 2008.

Charitable companies
The Charity Commission (CC) has compiled a short list of those changes under the Companies Act 2006 that directly affect charitable companies. Trustee news has reported on the Act in detail and further information can also be found on the Companies House website.

Charity financial limits consultation
The CC and the Office of the Third Sector have launched their consultation, Financial Thresholds in the Charities Act - Proposals for Change. The consultation ends on 31 March 2008. The aim of the proposals is to reduce administrative burdens on charities while maintaining an effective regulatory framework. The main proposals are:

• only registered charities with an income above £25,000 would need to prepare a Trustees Annual Return, currently a requirement for all registered charities;
• the income threshold of £10,000, above which charities must submit their annual accounts to the Charity Commission, would increase to £25,000;
• the income threshold of £10,000, above which charities must have their accounts externally examined, would increase to £25,000; and
• the threshold of £100,000, above which a charity must prepare accruals accounts (as opposed to simpler receipts and payments accounts), would be raised to £250,000.

Charity complaints
The CC has launched a new procedure for dealing with customer complaints and feedback. Following public consultation last year, the new procedure will now give CC customers the option of having a 'light-touch' review of the outcome of their case if it doesn't qualify for a formal review under the Commission's Decision Review procedure. Cases that would qualify for a formal decision review are ones where the Commission has used its statutory powers; ‘light-touch’ reviews will be available if a customer is unhappy with the conduct or outcome of a case, but where there has been no use of statutory powers. Another key feature of the new process is greater focus on resolving matters early through local resolution within the CC's business teams. If customers remain dissatisfied they will still get an arms-length review by the Commission's Customer Service Team. The Commission will continue to operate its Independent Complaints Reviewer service for customers who remain dissatisfied following an internal review of their complaint.

CC simplification plan
The CC has published its Simplification Plan. As well as the proposals for increasing financial thresholds (see above), the plan includes a series of measures:

• the provisions of the 2006 Act will continue to be implemented in stages;
• in 2008 the CC will consider the responses to the consultation on thresholds and introduce changes that emerge from the review during the first half of 2008 if possible;
• the CC will work on more proportionate regulation and a more sophisticated risk analysis;
• information gathering and accounts monitoring will be reviewed;
• policy and practice will be developed to deliver better regulation, focusing on trying to minimise the regulatory burden for charities and their trustees wherever possible; and
• further work will be done on engaging with umbrella groups covering high volumes of small and medium sized charities.

Public benefit guidance
Trustee news has reported regularly on the new public benefit requirements arising out of the Charities Act 2006. The CC has published its latest updated implementation timetable with the following key dates:

• January 2008 - general public benefit guidance for all charities published;
• January-February 2008 - start of consultations on draft supplementary guidance on public benefit for:
  Charities for the prevention and relief of poverty
  Charities for the advancement of education
  Charities for the advancement of religion
  Fee-charging charities;
• Late March 2008 - expected date on which the public benefit provisions in the Charities Act 2006 come into force (sections 1, 2, 3 and 5);
• Late March 2009 - charities will begin reporting on public benefit as part of their annual reports to the Commission from this date.

Charities Act 2006 implementation
Implementation of the rest of the Charities Act 2006 is expected as follows:

• February 2008:
  Charity Tribunal
  Remuneration of trustees
  Changes to cy-près occasions and schemes
  Some new Commission powers including removing or suspending trustees and giving directions for the application of charity property;
• Late March 2008:
  New definition of charity
  Provisions relating to audit and accounting including group accounts
  New provisions for Commission consent to regulated alterations to charitable companies;
• Summer 2008 - Charitable Incorporated Organisation;
• October 2008 - Changes to excepted charities;
• 2009 - Changes to exempt charities;
• 2009/2010 - New public charitable collections regime.

Human rights charities
The CC has produced a short report, Charities working in the field of human rights (RS16). Human rights was only recognized as a distinct charitable purpose in 2002.

Trustee payments
The Directory of Social Change has published results of a survey looking at the whether charities should pay trustees – the results came out overwhelmingly against with 82% of respondents favoring the present regulatory regime. The full survey results can be seen on the DSC website.

Trustee fundraising guide
The Institute of Fundraising has produced The Trustees Guide to Fundraising. The guide aims to answer the key questions trustees should be asking about fundraising, including those relating to tax-effective giving, the law and accountability.

Staff surveys
Birdsong Charity Consulting has published its free guide, So you want to run a staff survey? It sets out easy to follow guidelines for devising your own charity staff survey and will help you gauge morale and performance within the organisation.

Data protection and privacy
The Information Commissioner's Office (ICO) has published a Privacy Impact Assessment handbook to help organisations address the risks to personal privacy before implementing new IT systems or changing the way they handle personal information.

DP and not-for-profit organisations
The exemption from notification for ‘not-for-profit’ organisations is an ICO Good Practice Note aimed at answering a number of questions regularly raised by charities and voluntary organisations about the exemption from the requirement to notify under Data Protection Act 1998 for ‘not-for-profit’ organisations.

Social enterprise governance
For Love and Money: governance and social enterprise, a report commissioned by the Governance Hub and Social Enterprise Coalition, and produced by the Open University, shows that better support and information for social enterprises is needed.

The report identifies topics that social enterprises need specific support and information on, such as: overseeing commercial activity and managing business risks, legal and governance structures for trading subsidiaries and small organisations and the governance of multi-organisation partnerships. However, the research revealed striking similarities in governance with the charity sector. These included problems maintaining balance between social and business goals, getting people with the right skills for boards, involving users in governance issues and increasing accountability to users, founder syndrome, and access to advice and information on governance, especially for smaller organisations.

Gift Aid consultation summary online
HM Treasury has now published the summary of the Gift Aid consultation responses. The consultation closed on 30 September 07 following input from over 300 people and a diverse range of organisations.

VAT registration
Any organisation approaching the current £64,000 VAT registration threshold will benefit from consulting Baker Tilly’s Top 10 Tips for VAT Registration.

Community buildings insurance
A new village and community hall insurance scheme has been launched by Norris & Fisher Insurance Brokers Ltd. Norris & Fisher are happy to give presentations to larger groups and umbrella organisations.

Health and safety guide
The HSE has published an updated version of its guide, Workplace health, safety and welfare: a short guide for managers. It is an excellent quick reference guide to the key areas of H&S responsibility.

Charity and Professional Fundraising Awards 2008
The Charity Awards are open to charities of all sizes from throughout the UK and recognise management excellence across ten broad categories of charitable activity, with one charity going on to receive the prestigious Overall Award. The closing date for nominations is Friday 14 March 2008.

The Professional Fundraising Awards, which aim to recognise and reward excellence in fundraising across the charity sector, is also accepting nominations, and is particularly keen to receive entries from small charities. The closing date for entries is 15 February 2008.

TUPE outside the UK
In Hollis Metal Industries v GMB, the EAT has held that TUPE 2006 has the potential to apply to transfers of businesses outside the UK (and, indeed, outside the EU). This is the first case to consider the issue. Part of a curtain-making business was transferred from a factory in England to a new 'employer' in Israel, which is outside the EU. None of the employees were taken on. It was held that TUPE did potentially apply to transfers outside the UK, notwithstanding that enforcement of any tribunal awards might prove difficult.

Unfair Dismissal and ill-health retirement
The EAT has held, in First Leeds v Haigh, that a capability dismissal will normally be unfair if an employer fails to take reasonable steps to ascertain whether an employee is entitled to the benefit of ill-health retirement benefits. This decision builds on the Apsden v Webb Poultry line of authorities, taking the implied obligation not to unreasonably deprive the employee of ill-health benefits into the field of unfair dismissal.

Emergency time off
Cortest Limited v O’Toole has set the parameters for emergency time off. Employees are entitled to emergency time off, but it is limited to the time it takes to set up appropriate arrangements to deal with the immediate problem, but not to convert it into an extended leave of absence. Cortest Ltd had refused an employee, Mr O'Toole, a month's absence when his wife left the family home, leaving him to look after their children. The ruling draws a distinction between leave of absence and emergency time off. Employers now know that emergency leave is available to deal with the immediate issues of a problem but not with the aftermath over an extended period of time.

Newyddion Ymddiriedolwyr

Cynhadledd darparu gwasanaeth cyhoeddus WCVA
Bydd Cynhadledd Darparu Gwasanaeth y Trydydd Sector, a gynhelir ar 21 Chwefror yng Ngwesty’r Angel, Caerdydd, yn edrych yn fanwl ar realiti darparu gwasanaethau cyhoeddus yng Nghymru. Cyflwynir y prif safbwyntiau gan Andrew Davies AC – Gweinidog dros Gyllid a Chyflenwi Gwasanaethau Cyhoeddus; Joy Kent – Cyfarwyddwr Cymorth Cymru, a Steve Thomas – Cyfarwyddwr Cymdeithas Llywodraeth Leol Cymru. Yn ogystal â’r prif sesiynau, cynhelir nifer o weithdai amrywiol a fydd yn canolbwyntio ar agweddau ymarferol darparu gwasanaethau ac yn cynnig rhagor o gyfleoedd i drafod pethau. Gallwch gysylltu â Lein Gymorth WCVA ar: 0800 2888 329, anfon e-bost: help@wcva.org.uk, neu lwytho rhaglen y gynhadledd a’r ffurflen archebu i lawr oddi ar y we.

Gwobrau i ymddiriedolwyr a gwirfoddolwyr
Mae Gwobr Gwirfoddolwr y Flwyddyn Cymru, sy’n cael ei chynnig gan WCVA, â chefnogaeth y Post Brenhinol, yn gyfle delfrydol i dynnu sylw at rinweddau ymddiriedolwyr sy’n gwbl anhunanol, ac sy’n dangos ymroddiad a gwasanaeth i’r gymuned. Os hoffech enwebu Ymddiriedolwr, neu ymgeisydd ar gyfer unrhyw un o’r categorïau eraill, gallwch lwytho ffurflen enwebu i lawr o wefan WCVA, neu gallwch gael mwy o wybodaeth drwy gysylltu â Lein Gymorth WCVA ar 0800 2888 329 neu help@wcva.org.uk. Y dyddiad cau ar gyfer derbyn enwebiadau yw 28 Mawrth 2008.

Cwmnïau elusennol
Mae’r Comisiwn Elusennau wedi llunio rhestr fer o’r newidiadau hynny dan Ddeddf Cwmnïau 2006 sy’n effeithio’n uniongyrchol ar gwmnïau elusennol. Mae Trustee news wedi cyhoeddi adroddiad manwl ar y Ddeddf a gellir cael rhagor o wybodaeth ar wefan Ty'r Cwmnïau.

Ymgynghoriad ar derfynau ariannol elusennau
Mae’r Comisiwn Elusennau a Swyddfa’r Trydydd Sector wedi lansio’u hymgynghoriad, Financial Thresholds in the Charities Act - Proposals for Change. Bydd yr ymgynghoriad yn dod i ben ar 31 Mawrth 2008. Nod y cynigion yw lleihau baich gweinyddol elusennau heb golli’r fframwaith rheoliadol effeithiol. Mae’r prif gynigion fel a ganlyn:

• dim ond elusennau cofrestredig ag incwm o dros £25,000 fyddai’n gorfod llenwi’r Ffurflen Flynyddol ar gyfer Ymddiriedolwyr, y mae’n ofynnol i bob elusen gofrestredig ei llenwi ar hyn o bryd;
• byddai’r trothwy incwm o £10,000, ar gyfer cyflwyno cyfrifon blynyddol elusennau i’r Comisiwn Elusennau, yn codi i £25,000;
• byddai’r trothwy incwm o £10,000, ar gyfer archwiliad allanol o gyfrifon elusennau, yn codi i £25,000; a
• byddai’r trothwy o £100,000, ar gyfer paratoi cyfrifon croniadau (yn hytrach na chyfrifon derbyniadau a thaliadau symlach), yn cael ei godi i £250,000.

Cwynion elusennau
Mae’r Comisiwn Elusennau wedi lansio trefniadau newydd ar gyfer ymdrin â chwynion ac adborth gan gwsmeriaid. Yn dilyn ymgynghoriad cyhoeddus y llynedd, bydd y trefniadau newydd yn awr yn rhoi’r cyfle i gwsmeriaid y Comisiwn Elusennau wneud adolygiad 'cyffyrddiad ysgafn' o ganlyniad eu hachos os nad yw’n gymwys ar gyfer adolygiad ffurfiol dan drefniadau Adolygu Penderfyniad y Comisiwn. Mae achosion a fyddai’n gymwys ar gyfer adolygiad o benderfyniad ffurfiol yn rhai lle mae’r Comisiwn wedi defnyddio’i bwerau statudol; bydd adolygiadau ‘cyffyrddiad ysgafn’ ar gael os yw cwsmer yn anfodlon â chanlyniad achos neu’r modd y cafodd ei gynnal, ond lle na ddefnyddiwyd pwerau statudol.

Nodwedd bwysig arall o’r broses newydd yw’r ffaith ei bod yn canolbwyntio mwy ar ddatrys materion yn gynnar drwy ddatrys yn lleol yn nhimau busnes y Comisiwn Elusennau. Os bydd cwsmeriaid yn dal yn anfodlon byddant yn dal i gael adolygiad hyd braich gan Dîm Gwasanaeth i Gwsmeriaid y Comisiwn. Bydd y Comisiwn yn dal i weithredu ei wasanaeth Adolygydd Cwynion Annibynnol ar gyfer cwsmeriaid sy’n dal yn anfodlon ar ôl adolygiad mewnol o’u cwyn.

Cynllun symleiddio’r Comisiwn Elusennau
Mae’r Comisiwn Elusennau wedi cyhoeddi Cynllun Symleiddio. Yn ogystal â’r cynigion ar gyfer codi’r trothwyau ariannol (gweler uchod), mae’r cynllun yn cynnwys nifer o fesurau:

• bydd darpariaethau Deddf 2006 yn dal i gael eu gweithredu fesul cam;
• yn 2008 bydd y Comisiwn Elusennau’n ystyried yr ymatebion i’r ymgynghoriad ar drothwyau ac yn cyflwyno newidiadau sy’n deillio o’r adolygiad yn ystod hanner cyntaf 2008 os yn bosib;
• bydd y Comisiwn Elusennau yn gweithio ar reoliadau mwy cymesur a dadansoddiad risg mwy soffistigedig;
• bydd y trefniadau ar gyfer casglu gwybodaeth a monitro cyfrifon yn cael eu hadolygu;
• bydd polisi ac ymarfer yn cael eu datblygu er mwyn darparu gwell trefniadau rheoleiddio, gan ganolbwyntio ar geisio lleihau’r baich rheoliadol i elusennau a’u hymddiriedolwyr lle bynnag y bo modd; a
• bydd mwy o waith yn cael ei wneud er mwyn cysylltu â grwpiau mantell sy’n ymwneud â nifer fawr o elusennau bach a chanolig eu maint.

Canllawiau budd cyhoeddus
Mae Trustee news wedi cyhoeddi adroddiadau rheolaidd ar y gofynion newydd ar gyfer budd cyhoeddus sy’n deillio o Ddeddf Elusennau 2006. Mae’r Comisiwn Elusennau wedi cyhoeddi ei amserlen weithredu ddiweddaraf sy’n cynnwys y dyddiadau pwysig isod:

• Ionawr 2008 – cyhoeddi canllawiau budd cyhoeddus cyffredinol ar gyfer pob elusen;
• Ionawr-Chwefror 2008 – dechrau ymgynghori ar ganllawiau atodol drafft ar fudd cyhoeddus ar gyfer:
  Elusennau sy’n ceisio atal a lleddfu tlodi
  Elusennau sy’n ceisio hybu addysg
  Elusennau sy’n ceisio hybu crefydd
  Elusennau sy’n codi tâl;
• Diwedd Mawrth 2008 – y dyddiad y disgwylir i’r darpariaethau budd cyhoeddus yn Neddf Elusennau 2006 ddod i rym (adrannau 1, 2, 3 a 5);
• Diwedd Mawrth 2009 – bydd elusennau’n dechrau adrodd ar fudd cyhoeddus fel rhan o’u hadroddiadau blynyddol i’r Comisiwn o’r dyddiad hwn ymlaen.

Gweithredu Deddf Elusennau 2006
Disgwylir y bydd Deddf Elusennau 2006 yn cael ei rhoi ar waith fel a ganlyn:

• Chwefror 2008:
  Tribiwnlys Elusennau
  Tâl cydnabyddiaeth i ymddiriedolwyr
  Newidiadau i ddigwyddiadau a chynlluniau cy-près
  Rhai o bwerau newydd y comisiwn gan gynnwys cael gwared ar ymddiriedolwyr neu eu hatal dros dro a rhoi cyfarwyddiadau ar gyfer defnyddio eiddo elusennau;
• Diwedd Mawrth 2008:
  Diffiniad newydd o elusen
  Darpariaethau yn ymwneud ag archwilio a chyfrifyddu gan gynnwys cyfrifon grwpiau
  Darpariaethau newydd ar gyfer caniatâd gan y Comisiwn i addasiadau rheoledig i gwmnïau elusennol;
• Haf 2008 – Sefydliad Corfforedig Elusennol;
• Hydref 2008 – Newidiadau i elusennau eithriedig;
• 2009 – Newidiadau i elusennau esempt;
• 2009/2010 – Trefniadau newydd ar gyfer casgliadau elusennol cyhoeddus.

Elusennau hawliau dynol
Mae’r Comisiwn Elusennau wedi cyhoeddi adroddiad byr, Charities working in the field of human rights (RS16). Yn 2002 y cafodd hawliau dynol eu cydnabod fel pwrpas elusennol penodol.

Taliadau i ymddiriedolwyr
Mae’r Cyfeiriadur Newid Cymdeithasol wedi cyhoeddi canlyniadau arolwg yn ystyried a ddylai elusennau dalu i ymddiriedolwyr – roedd y canlyniadau’n amlwg yn erbyn hyn, gydag 82% o’r rhai a ymatebodd o blaid y trefniadau rheoliadol presennol. Mae canlyniadau llawn yr arolwg i’w gweld ar wefan y Cyfeiriadur Newid Cymdeithasol.

Canllawiau codi arian ar gyfer ymddiriedolwyr
Mae’r Sefydliad Codi Arian wedi cyhoeddi The Trustees Guide to Fundraising. Mae’r canllawiau’n ceisio ateb y prif gwestiynau y dylai ymddiriedolwyr fod yn eu gofyn ynglyn â chodi arian, gan gynnwys y rhai hynny sy’n ymwneud â rhoi treth-effeithiol, y gyfraith ac atebolrwydd.

Arolygon staff
Mae Birdsong Charity Consulting wedi cyhoeddi canllaw rhad ac am ddim yn dwyn y teitl So you want to run a staff survey? Mae’n cynnig canllawiau hawdd eu dilyn i’ch helpu i lunio’ch arolwg staff elusennol eich hun a bydd yn eich helpu i fesur morâl a pherfformiad y sefydliad.

Diogelu data a phreifatrwydd
Mae Swyddfa’r Comisiynydd Gwybodaeth wedi cyhoeddi llawlyfr Privacy Impact Assessment er mwyn helpu sefydliadau i roi sylw i’r risg i breifatrwydd personol cyn gweithredu systemau TG newydd neu newid y ffordd y maent yn ymdrin â gwybodaeth bersonol.

Diogelu Data a sefydliadau dielw
Mae Swyddfa’r Comisiynydd Gwybodaeth wedi cyhoeddi Nodyn Ymarfer Da, The exemption from notification for not-for-profit organisations, er mwyn ceisio ateb nifer o gwestiynau sy’n cael eu gofyn yn aml gan elusennau a mudiadau gwirfoddol ynglyn ag esemptio sefydliadau ‘di-elw’ rhag gorfod hysbysu dan Ddeddf Diogelu Data 1998.

Llywodraethu menter gymdeithasol
Mae For Love and Money: governance and social enterprise, adroddiad a gomisiynwyd gan y Governance Hub a’r Gynghrair Mentrau Cymdeithasol, ac a gynhyrchwyd gan y Brifysgol Agored, yn dangos bod angen gwell cefnogaeth a gwybodaeth ar gyfer mentrau cymdeithasol.

Mae’r adroddiad yn nodi pynciau y mae ar fentrau cymdeithasol angen cefnogaeth a gwybodaeth benodol amdanynt, megis: goruchwylio gweithgaredd masnachol a rheoli risgiau busnes, strwythurau cyfreithiol a llywodraethol ar gyfer is-gwmnïau masnachu a sefydliadau bychain a llywodraethu partneriaethau aml-sefydliad. Fodd bynnag, dangosodd yr ymchwil fod rhai materion llywodraethu sy’n debyg yn y sector elusennol. Roedd y tebygrwydd hwn yn cynnwys problemau wrth geisio sicrhau cydbwysedd rhwng amcanion cymdeithasol ac amcanion busnes, cael pobl sydd â’r sgiliau priodol ar gyfer byrddau, cynnwys defnyddwyr mewn materion llywodraethu a chynyddu atebolrwydd i ddefnyddwyr, syndrom sylfaenydd, a mynediad at gyngor a gwybodaeth am lywodraethu, yn enwedig ar gyfer sefydliadau bach.

Crynodeb o’r ymgynghoriad ar Gymorth Rhodd ar-lein
Mae Trysorlys EM bellach wedi cyhoeddi’r crynodeb o’r ymatebion i’r ymgynghoriad ar Gymorth Rhodd. Daeth yr ymgynghoriad i ben ar 30 Medi 07 yn dilyn mewnbwn gan dros 300 o bobl ac ystod eang o sefydliadau.

Cofrestru ar gyfer TAW
Byddai’n werth i unrhyw sefydliad sy’n agosáu at y trothwy cyfredol o £64,000 ar gyfer cofrestru ar gyfer TAW ddarllen y Top 10 Tips for VAT Registration gan Baker Tilly.

Yswiriant adeiladau cymunedol
Mae cynllun yswiriant newydd ar gyfer neuaddau pentref a neuaddau cymunedol wedi cael ei lansio gan Norris & Fisher Insurance Brokers Ltd. Mae Norris & Fisher yn barod i roi cyflwyniadau i grwpiau mawr a sefydliadau ymbarél.

Canllawiau iechyd a diogelwch
Mae’r Awdurdod Gweithredol Iechyd a Diogelwch wedi cyhoeddi fersiwn wedi’i ddiweddaru o’i ganllaw, Workplace health, safety and welfare: a short guide for managers. Mae’n ganllaw cyfeiriad cyflym gwych i feysydd pwysig cyfrifoldebau iechyd a diogelwch.

Gwobrau Elusennau a Gwobrau Codi Arian Proffesiynol 2008
Mae’r Gwobrau Elusennau yn agored i elusennau o bob maint o bob cwr o’r DU ac maent yn cydnabod rhagoriaeth ym maes rheoli mewn deg categori elusennol cyffredinol, gydag un elusen yn mynd ymlaen i ennill y Brif Wobr. Y dyddiad cau ar gyfer enwebiadau yw dydd Gwener, 14 Mawrth 2008.

Mae’r Gwobrau Codi Arian Proffesiynol, sy’n ceisio cydnabod a gwobrwyo rhagoriaeth wrth godi arian ar draws y sector elusennol, hefyd yn derbyn enwebiadau, ac maent yn awyddus iawn i dderbyn enwebiadau gan elusennau bach. Y dyddiad cau ar gyfer enwebiadau yw 15 Chwefror 2008.

TUPE y tu allan i’r DU
Yn Hollis Metal Industries v GMB, daeth y Tribiwnlys Apeliadau Cyflogaeth i’r casgliad y gallai TUPE 2006 fod yn berthnasol i drosglwyddo busnesau y tu allan i’r DU (ac, yn wir, y tu allan i’r UE). Hwn yw’r achos cyntaf i ystyried y mater. Trosglwyddwyd rhan o fusnes gwneud llenni o ffatri yn Lloegr i 'gyflogwr' newydd yn Israel, sydd y tu allan i’r UE. Ni chadwyd unrhyw un o’r gweithwyr. Daethpwyd i’r casgliad y gallai TUPE fod yn berthnasol i drosglwyddiadau y tu allan i’r DU, er y gallai fod yn anodd gorfodi dyfarniad unrhyw dribiwnlys.

Diswyddo Annheg ac ymddeol oherwydd gwaeledd
Mae’r Tribiwnlys Apeliadau Cyflogaeth wedi dod i’r casgliad, yn First Leeds v Haigh, y bydd gallu i ddiswyddo yn annheg fel arfer os nad yw cyflogwr yn cymryd camau rhesymol er mwyn canfod a oes gan weithiwr hawl i dderbyn buddion ymddeol oherwydd gwaeledd. Mae’r penderfyniad hwn yn adeiladu ar achos Apsden v Webb Poultry, gan fynd â’r ddyletswydd o beidio ag amddifadu’r gweithiwr o fuddion gwaeledd mewn modd afresymol i faes diswyddo annheg.

Amser i ffwrdd mewn argyfwng
Mae Cortest Limited v O’Toole wedi pennu’r paramedrau ar gyfer amser i ffwrdd mewn argyfwng. Mae gan weithwyr hawl i amser i ffwrdd mewn argyfwng, ond mae wedi’i gyfyngu i’r amser y mae’n ei gymryd i wneud trefniadau priodol er mwyn delio gyda’r broblem uniongyrchol, ac ni ellir ei droi’n ganiatâd estynedig i fod yn absennol. Roedd Cortest Ltd wedi gwrthod gadael i un o’i weithwyr, Mr O'Toole, gael mis o’r gwaith pan adawodd ei wraig gartref y teulu, gan ei adael ef i ofalu am eu plant. Mae’r penderfyniad yn gwahaniaethu rhwng caniatâd i fod yn absennol ac amser i ffwrdd mewn argyfwng. Mae cyflogwyr yn gwybod yn awr bod absenoldeb argyfwng ar gael er mwyn delio gydag agweddau uniongyrchol ar broblem ond nid â chanlyniad dros gyfnod estynedig o amser.