Evidence is published online at https://www.parliament.uk/draft-finance-bill-2018-subcommittee-publications and available for inspection at the Parliamentary Archives (020 7219 3074).
Evidence received by the Committee is listed below in chronological order of oral evidence session and in alphabetical order. Those witnesses marked with * gave both oral evidence and written evidence. Those witnesses marked ** gave oral evidence and did not submit any written evidence. All other witnesses submitted written evidence only.
* |
Institute of Chartered Accountants of Scotland |
|
* |
Chartered Institute of Taxation |
|
* |
Institute of Chartered Accountants in England and Wales |
|
** |
Association of Chartered Certified Accountants Global |
|
* |
Federation of Small Businesses |
|
* |
IRIS Software Group |
|
** |
Office for Tax Simplification |
|
** |
Law Society of England and Wales |
|
* |
Pinsent Masons LLP |
|
** |
Malcolm Gammie QC |
|
* |
The Low Incomes Tax Reform Group |
|
** |
WTT Consulting |
|
* |
Keith Gordon FCA CTA |
|
* |
HMRC |
|
** |
HM Treasury |
Akerue Limited |
||
Anonymous witnesses |
DFC0002 DFC0011 DFC0021 DFC0032 DFC0036 DFC0037 DFC0042 DFC0063 DFC0065 DFC0082 DFC0083 DFC0089 |
|
** |
Association of Chartered Certified Accountants Global (QQ 1–15) |
|
Association for Convenience Stores |
||
Association of Accounting Technicians |
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Association of Taxation Technicians |
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Jason B |
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Jacobus Bezuidenhout |
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BMB Accounting |
||
British Property Federation |
||
Catherine Newman Tax Services Ltd |
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CBI |
||
* |
Chartered Institute of Taxation (QQ 1–15) |
|
Christopher Prescott |
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ContractorCalculator |
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Dr Stephen Daly |
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DSW Tax Resolution |
||
* |
Federation of Small Businesses (QQ 16–36) |
|
Helen Fernandez |
||
Fiona Fernie |
||
** |
Malcolm Gammie QC (QQ 16–36) |
|
Janet Garrell |
||
GBM Accounts Ltd |
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Sheena Green |
||
Harrison Riley Accountants Ltd |
||
Richard Hedgecock |
||
* |
HMRC (QQ 43–57) |
|
Herbert Smith Freehills LLP |
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Hodgsons Chartered Accountants and Business Advisors |
||
Hiller Hopkins LLP |
||
** |
HM Treasury (QQ 43–57) |
|
* |
Institure of Chartered Accountants of Scotland (ICAS) (QQ 1–15) |
|
Independent Health Professionals’ Association |
||
** |
Institute of Chartered Accountants in England and Wales (QQ 1–15) |
|
* |
Iris Software Group (QQ 16–36) |
|
Bev Jackson |
||
James Smith (Accountant) Ltd |
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Javes & Co Chartered Certified Accountants |
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Jay Khon |
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David Jeffreys |
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Joe Quinn Tax Ltd |
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John Stone, Chartered Accountant |
||
* |
Keith Gordon FCA CTA (QQ 37–42) |
|
** |
Law Society of England and Wales (QQ 16–36) |
|
Loan Charge Action Group |
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Sabina Mangosi |
||
Martin Marsh |
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Michael C Feltham and Associates |
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Norman Moore |
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David Murphy |
||
National Farmers’ Union |
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Oaktree Accountancy (Cockermouth) Limited |
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** |
Office for Tax Simplification (QQ 16–36) |
|
Gareth Parris |
||
Richard Pepper |
||
P. McKelvey & Co |
||
* |
Pinsent Masons LLP (QQ 16–36) |
|
Dale Rayment |
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Robert Randall |
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Alfred Redden |
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Carly Barnes and Ben Reeves |
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Kevin Ringer |
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Robert Ogle Chartered Accountant |
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Chris Rooks |
||
Sage |
||
Serocor Group |
||
Spencer-Davis & Co |
||
Dr Andrew Summers |
||
Tanzania Odyssey |
||
* |
The Low Incomes Tax Reform Group (QQ 37–42) |
|
Today Interiors Ltd |
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UK Finance |
||
Antony Wilson |
||
** |
WTT Consulting (QQ 37–42) |