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)

*Mark McDonald (Aberdeen Donside) (SNP)

*Michael McMahon (Uddingston and Bellshill) (Lab)

*Jean Urquhart (Highlands and Islands) (Ind)

The following also participated:

Isobel d’Inverno (Law Society of Scotland)

Alexander Garden (Chartered Institute of Taxation)

Elspeth Orcharton (Institute of Chartered Accountants of Scotland)

Clerk to the committee

James Johnston