Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*Michael Marra (North East Scotland) (Lab)

Committee members

Ross Greer (West Scotland) (Green)

*Jamie Halcro Johnston (Highlands and Islands) (Con)

*John Mason (Glasgow Shettleston) (SNP)

*Liz Smith (Mid Scotland and Fife) (Con)

*Michelle Thomson (Falkirk East) (SNP)

The following also participated:

Eric Brown (Chartered Institute of Taxation)

Isobel d’Inverno (Law Society of Scotland)

James Lindsay (Revenue Scotland)

Elaine Lorimer (Revenue Scotland)

Gillian Mackay (Central Scotland) (Green) (Committee Substitute)

John McVey (Revenue Scotland)

Justine Riccomini (Institute of Chartered Accountants of Scotland)

Clerk to the committee

Joanne McNaughton