Roedd cefnogaeth helaeth i awgrym Llywodraeth Cymru o annog a galluogi cydymffurfiaeth gan drethdalwyr, a gweithio’n gyflym i ddatrys unrhyw anghydfod sy’n codi, a fyddai felly’n lleihau’r posibilrwydd o achosion llys. Hefyd, roedd cytundeb helaeth y dylem barhau i ddefnyddio system dribiwnlys haen gyntaf ac uwch bresennol y Weinyddiaeth Gyfiawnder i benderfynu ar apeliadau yng nghyd-destun trethi datganoledig.
There was widespread support for the Welsh Government's suggested approach to encouraging and enabling taxpayer compliance, and working to resolve disputes swiftly when they arise, thereby minimising recourse to the courts.  There was also widespread agreement that we should continue to use the existing Ministry of Justice’s First and Upper tier tribunal system for the determination of appeals in the context of devolved taxes.