Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*John Mason (Glasgow Shettleston) (SNP)

Committee members

*Richard Baker (North East Scotland) (Lab)

*Gavin Brown (Lothian) (Con)

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

*Mark McDonald (Aberdeen Donside) (SNP)

*Jean Urquhart (Highlands and Islands) (Ind)

The following also participated:

Charlotte Barbour (Institute of Chartered Accountants of Scotland)

Alan Bermingham (Chartered Institute of Public Finance and Accountancy)

Simon Fuller (Scottish Government)

Julie McKinney (Scottish Government)

Moira Oliphant (Scottish Government)

Mairi Spowage (Scottish Government)

Patrick Stevens (Chartered Institute of Taxation)

Clerk to the committee

James Johnston