Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*John Mason (Glasgow Shettleston) (SNP)

Committee members

*Gavin Brown (Lothian) (Con)

*Malcolm Chisholm (Edinburgh Northern and Leith) (Lab)

*Jamie Hepburn (Cumbernauld and Kilsyth) (SNP)

*Michael McMahon (Uddingston and Bellshill) (Lab)

*Jean Urquhart (Highlands and Islands) (Ind)

The following also participated:

Charlotte Barbour (Institute of Chartered Accountants of Scotland)

Paul Johnson (Institute for Fiscal Studies)

Elspeth Orcharton (Institute of Chartered Accountants of Scotland)

John Whiting (Chartered Institute of Taxation)

Clerk to the committee

James Johnston