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:

Alistair Brown (Scottish Government)

Stephen Coleclough (Chartered Institute of Taxation)

Isobel d’Inverno (Law Society of Scotland)

Iain Doran (Law Society of Scotland)

Neil Ferguson (Scottish Government)

Carol Sibbald (Scottish Government)

John St Clair (Scottish Government)

Clerk to the committee

James Johnston