Making Tax Digital for VAT: Treating Small Businesses Fairly Contents

Appendix 1: List of Members and declarations of interest

Members

Baroness Drake

Lord Forsyth of Drumlean (Chairman)

Viscount Hanworth

Lord Hollick

Baroness Kramer

Lord Lee of Trafford

Lord Leigh of Hurley

Baroness Noakes

Lord Turnbull

Declarations of interest

Baroness Drake

Independent member of the Private Equity Reporting Group (PERG), occasional adviser to the Tax Incentivised Savings Association (TISA)

Lord Forsyth of Drumlean (Chairman)

Non-executive Director, J & J Denholm Ltd

Chairman and non-executive Director, Secure Trust Bank plc

Non-executive Director, Denholm Logistics Group Limited

Director, Denholm Enterprise Ltd

Viscount Hanworth

No relevant interests

Lord Hollick

No relevant interests

Baroness Kramer

No relevant interests

Lord Lee of Trafford

Fellow of the Institute of Chartered Accountants of England and Wales

Interests in a wide variety of listed companies, as disclosed in the Register of Interests, which may be affected by the MTD proposals.

Lord Leigh of Hurley

Fellow of the Institute of Chartered Accountants of England and Wales; Associate of the Institute of Tax, Senior Partner of Cavendish Corporate Finance Ltd, Advisory Board of Metro Bank PLC.

Baroness Noakes

Interests in a wide variety of listed companies, as disclosed in the Register of Interests, which will or may be affected by the MTD proposals. These include Sage Group plc which is a supplier of MTD software.

Lord Turnbull

No relevant interests

A full list of members’ interests can be found in the Register of Lords’ Interests:
http://www.parliament.uk/mps-lords-and-offices/standards-and-interests/register-of-lords-interests/

Specialist Advisers

Elspeth Orcharton

Member of the Institute of Chartered Accountants of Scotland

Member of ICAS Scottish Taxes Sub-Committee

Member of the ICAS Tax Committee

Member of Court of the University of Glasgow

Robina Dyall

No relevant interests

The Economic Affairs Committee agreed this report by correspondence:

Baroness Bowles of Berkhamsted

Lord Burns

Lord Darling of Roulanish

Lord Forsyth of Drumlean (Chairman)

Baroness Harding of Winscombe

Lord Kerr of Kinlochard

Baroness Kingsmill

Lord Lamont of Lerwick

Lord Layard

Lord Livermore

Lord Sharkey

Lord Tugendhat

Lord Turnbull

During consideration of the report, no interests relevant to the to the subject matter of the report were declared by Members of the Committee.





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