Convener

*Murdo Fraser (Mid Scotland and Fife) (Con)

Deputy convener

*Dennis Robertson (Aberdeenshire West) (SNP)

Committee members

*Christian Allard (North East Scotland) (SNP)

*Richard Baker (North East Scotland) (Lab)

*Marco Biagi (Edinburgh Central) (SNP)

*Chic Brodie (South Scotland) (SNP)

*Alison Johnstone (Lothian) (Green)

*Mike MacKenzie (Highlands and Islands) (SNP)

*Margaret McDougall (West Scotland) (Lab)

The following also participated:

Michael Clancy (Law Society of Scotland)

Fergus Ewing (Minister for Energy, Enterprise and Tourism)

David Glen (PricewaterhouseCoopers LLP)

Fiona Hepplewhite (Scottish Government)

Moira Kelly (Chartered Institute of Taxation)

Elspeth Orcharton (Institute of Chartered Accountants of Scotland)

Clerk to the committee

Stephen Imrie