Finance and Constitution Committee

Convener

*Bruce Crawford (Stirling) (SNP)

Deputy convener

*Adam Tomkins (Glasgow) (Con)

Committee members

Neil Bibby (West Scotland) (Lab)

*Willie Coffey (Kilmarnock and Irvine Valley) (SNP)

*Ash Denham (Edinburgh Eastern) (SNP)

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

*Patrick Harvie (Glasgow) (Green)

*James Kelly (Glasgow) (Lab)

*Liam Kerr (North East Scotland) (Con)

*Ivan McKee (Glasgow Provan) (SNP)

*Maree Todd (Highlands and Islands) (SNP)

Committee substitutes

Kezia Dugdale (Lothian) (Lab)

John Finnie (Highlands and Islands) (Green)

Gordon MacDonald (Edinburgh Pentlands) (SNP)

Oliver Mundell (Dumfriesshire) (Con)

The following also participated:

Charlotte Barbour (Institute of Chartered Accountants of Scotland)

Alex Cobham (Tax Justice Network)

John Cullinane (Chartered Institute of Taxation)

Professor Richard Murphy (City University of London)

Clerk to the committee

James Johnston