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:

Charlotte Barbour (Institute of Chartered Accountants of Scotland)

Hazel Gough (Chartered Institute of Taxation)

Lucy Hunter Blackburn

Helen Jones (Scottish Government)

Douglas McLaren (Scottish Government)

Gwyneth Scholefield (PricewaterhouseCoopers)

Fiona Taylor (Scottish Government)

Ben Thomson

Clerk to the committee

James Johnston