Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*John Mason (Glasgow Shettleston) (SNP)

Committee members

*Jackie Baillie (Dumbarton) (Lab)

*Richard Baker (North East Scotland) (Lab)

*Gavin Brown (Lothian) (Con)

*Mark McDonald (Aberdeen Donside) (SNP)

*Jean Urquhart (Highlands and Islands) (Ind)

Committee substitutes

Jackson Carlaw (West Scotland) (Con)

Bob Doris (Glasgow) (SNP)

Dr Richard Simpson (Mid Scotland and Fife) (Lab)

The following also participated:

Dr Angus Armstrong (National Institute of Economic and Social Research)

Charlotte Barbour (Institute of Chartered Accountants of Scotland)

Alan Bermingham (Chartered Institute of Public Finance and Accountancy)

Robert Buchan (Revenue Scotland)

John Cullinane (Chartered Institute of Taxation)

Eleanor Emberson (Revenue Scotland)

Professor Peter McGregor (University of Strathclyde)

Keith Nicholson (Revenue Scotland)

Professor Jeremy Peat (Royal Society of Edinburgh)

Chris Stewart (Scottish Property Federation)