Tax after coronavirus Contents

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Published written evidence

The following written evidence was received and can be viewed on the inquiry publications page of the Committee’s website.

TAC numbers are generated by the evidence processing system and so may not be complete.

1AJ Bell (TAC0071)

2Aberdeenshire Council (TAC0034)

3Action on Smoking and Health (TAC0087)

4Adam Smith Institute (TAC0058)

5Airlines UK (TAC0125)

6Alcohol Health Alliance UK; and Institute of Alcohol Studies (TAC0099)

7Anchor Hanover (TAC0121)

8Anonymous (TAC0102)

9Anonymous (TAC0043)

10Association of Accounting Technicians (AAT) (TAC0097)

11Association of British Insurers (TAC0090)

12Association of Consulting Actuaries (TAC0044)

13Association of Convenience Stores (TAC0092)

14Association of Taxation Technicians (ATT) (TAC0047)

15AudioUK (TAC0032)

16BFI (TAC0054)

17BIRA (British Independent Retail Association) (TAC0117)

18Baldwin, Mr. Richard (Consultant, RK Baldwin Consultant) (TAC0025)

19Barlow, Mr Stuart (TAC0001)

20Barneby, Nicky (Managing Director, Barneby Ltd) (TAC0063)

21Booth, Professor Philip (Senior Academic Fellow, Institute of Economic Affairs) (TAC0009)

22Borg, Professor Emma (Professor of Philosophy & Director of the Reading Centre for Cognition Research, University of Reading); and Professor Bradford Hooker (Emeritus Professor, University of Reading) (TAC0101)

23British Association for Counselling and Psychotherapy (BACP); British Psychoanalytic Council (BPC); and United Kingdom Council for Psychotherapy (TAC0059)

24British Beer and Pub Association (TAC0012)

25British Insurance Brokers’ Association (BIBA) (TAC0040)

26Campaign for Better Transport (TAC0037)

27Campbell, Mary (TAC0053)

28Cardiff Interdisciplinary Taxation Research Group (CITRG), Cardiff Business School (TAC0072)

29Charities Aid Foundation (TAC0049)

30Charity Tax Group (TAC0124)

31Charity Tax Group (CTG); Charity Finance Group (CFG); National Council for Voluntary Organisations (NCVO); and Chartered Institute of Fundraising (IoF) (TAC0079)

32Chartered Institute of Taxation (TAC0074)

33Chartered Institute of Taxation - Scottish and Welsh Technical Committees (TAC0075)

34Christian Action Research & Education (TAC0123)

35Church Action for Tax Justice (TAC0008)

36Confederation of British Industry (TAC0068)

37Creative Industries Federation (TAC0055)

38Crowe UK LLP (TAC0027)

39Deloitte LLP (TAC0076)

40Directors UK (TAC0018)

41Dixon, Andrew (Director, ARC InterCapital Limited); Adam Corlett; Dominic Humphrey; and Max von Thun (TAC0021)

42Dixon, Andrew (Founder, Fairer Share); Matthew Lesh (Head of Research, Adam Smith Institute); Torrin Wilkins (Director, Centre Think Tank); Tom Burgess (Chair, Coalition for Economic Justice); Robin McAlpine (Director, Common Weal); Kevin Hollinrake (Conservative MP for Thirsk & Malton, Member of Parliament); Polly Mackenzie (Chief Executive, Demos); Dr Wanda Wyporska (Executive Director, The Equality Trust); Dan Wilson Craw (Director, Generation Rent); and Liz Emerson (Co-founder, Intergenerational Foundation) (TAC0046)

43Equity (TAC0041)

44Ethical Consumer (TAC0116)

45Evans, Rebecca (Minister for Finance and Trefnydd, Welsh Government); Kate Forbes (Cabinet Secretary for Finance, Scottish Government); and Conor Murphy (Minister of Finance, Northern Ireland Executive) (TAC0094)

46Fair Tax Mark (TAC0039)

47Fairer Tax Campaign CIC (TAC0020)

48ForrestBrown Ltd (TAC0033)

49Fresh (TAC0069)

50Heald, Professor David (Professor of Public Sector Accounting, Adam Smith Business School, University of Glasgow) (TAC0031)

51Hollidge, Mr Ian Richard (TAC0120)

52ICAS (TAC0060)

53IPSE—The Association of Independent Professionals and the Self-Employed (TAC0086)

54Incorporated Society of Musicians (TAC0085)

55Institute for Family Business (TAC0082)

56Institute of Chartered Accountants in England and Wales (TAC0057)

57Institute of Directors (TAC0030)

58Just Fair (TAC0056)

59Karen Crawford Limited (TAC0002)

60Kirk, Mr David (Director, David Kirk & Co. Ltd) (TAC0003)

61Law Society of Scotland (TAC0089)

62Local Government Association (TAC0017)

63Low Incomes Tax Reform Group of the Chartered Institute of Taxation (TAC0095)

64Marcovici, Philip (Principal, The Offices of Philip Marcovici Limited) (TAC0104)

65Merlin Entertainments (TAC0126)

66Mothers at Home Matter (TAC0061)

67Murphy, Professor Richard (Director, Tax Research LLP) (TAC0100)

68National Council for Voluntary Organisations (NCVO) (TAC0064)

69National Museum Directors’ Council; Association of Independent Museums; and Museums Association (TAC0088)

70Natixis Investment Managers (TAC0028)

71Northern Ireland Human Rights Commission (TAC0011)

72ONeill, Dr Finola (GP, Black Torrington surgery Devon) (TAC0077)

73Octopus Group (TAC0062)

74Osaka, Benjamin (TAC0105)

75Oxfam GB (TAC0014)

76Petrol Retailers Association (TAC0114)

77Pact (TAC0050)

78Pauli, Mr Roger (TAC0026)

79Pensions and Lifetime Savings Association (TAC0093)

80Pillay-Maloney, Ms Manda (TAC0015)

81PwC (TAC0083)

82Revo (TAC0115)

83Rhys, Mr Peter James (Macroeconomist, PJR Morgan) (TAC0110)

84SAS Institute (TAC0122)

85STEP (TAC0036)

86Scotch Whisky Association (TAC0073)

87Smith, David Brian (Proprietor, Beacon Economic Forecasting) (TAC0004)

88Smith, David Brian (Proprietor, Beacon Economic Forecasting) (TAC0098)

89Social Enterprise UK (TAC0013)

90Summers, Andy (Associate Professor of Law , London School of Economics); and Arun Advani (Assistant Professor of Economics , University of Warwick) (TAC0024)

91Summers, Andy (Associate Professor of Law , London School of Economics); Arun Advani (Assistant Professor of Economics , University of Warwick); and Helen Hughson (Research Officer, London School of Economics) (TAC0022)

92Tax Justice UK (TAC0019)

93Tax and the Family (TAC0051)

94Taxpayers’ Alliance (TAC0084)

95The Heritage Alliance (TAC0078)

96The Intergenerational Foundation (TAC0080)

97The Zero Carbon Campaign (TAC0016)

98Tout, Ritchie (Director, Mazars LLP) (TAC0109)

99Turner, George (Executive Director, TaxWatch) (TAC0096)

100UK Interactive Entertainment (TAC0048)

101UK Music (TAC0066)

102UK Spirits Alliance (TAC0052)

103UK Theatre and SOLT (TAC0045)

104UK Women’s Budget Group (TAC0023)

105UKCloud (TAC0118)

106Venture Capital Trust Association (VCTA) (TAC0029)

107Wheeler, Sid (TAC0010)

108Worstall, Tim (Senior Fellow, Adam Smith Institute) (TAC0103)