Making Tax Digital for VAT: Treating Small Businesses Fairly Contents

Appendix 2: List of witnesses

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.

Oral evidence in chronological order

*

Institute of Chartered Accountants of Scotland

QQ 1–15

*

Chartered Institute of Taxation

*

Institute of Chartered Accountants in England and Wales

**

Association of Chartered Certified Accountants Global

*

Federation of Small Businesses

QQ 16–36

*

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

QQ 37–42

**

WTT Consulting

*

Keith Gordon FCA CTA

*

HMRC

QQ 43–57

**

HM Treasury

Alphabetical list of all witnesses

Akerue Limited

DFC0051

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

DFC0087

Association of Accounting Technicians

DFC0044

Association of Taxation Technicians

DFC0061

Jason B

DFC0008

Jacobus Bezuidenhout

DFC0053

BMB Accounting

DFC0018

British Property Federation

DFC0074

Catherine Newman Tax Services Ltd

DFC0035

CBI

DFC0079

*

Chartered Institute of Taxation (QQ 1–15)

DFC0071

Christopher Prescott

DFC0055

ContractorCalculator

DFC0038

Dr Stephen Daly

DFC0043

DSW Tax Resolution

DFC0078

*

Federation of Small Businesses (QQ 16–36)

DFC0076

Helen Fernandez

DFC0047

Fiona Fernie

DFC0075

**

Malcolm Gammie QC (QQ 16–36)

Janet Garrell

DFC0053

GBM Accounts Ltd

DFC0025

Sheena Green

DFC0009

Harrison Riley Accountants Ltd

DFC0016

Richard Hedgecock

DFC0057

*

HMRC (QQ 43–57)

DFC0085

Herbert Smith Freehills LLP

DFC0090

Hodgsons Chartered Accountants and Business Advisors

DFC0001

Hiller Hopkins LLP

DFC0070

**

HM Treasury (QQ 43–57)

*

Institure of Chartered Accountants of Scotland (ICAS) (QQ 1–15)

DFC0068

Independent Health Professionals’ Association

DFC0093

**

Institute of Chartered Accountants in England and Wales (QQ 1–15)

DFC0073

*

Iris Software Group (QQ 16–36)

DFC0086

Bev Jackson

DFC0056

James Smith (Accountant) Ltd

DFC0039

Javes & Co Chartered Certified Accountants

DFC0033

Jay Khon

DFC0012

David Jeffreys

DFC0046

Joe Quinn Tax Ltd

DFC0040

John Stone, Chartered Accountant

DFC0004

*

Keith Gordon FCA CTA (QQ 37–42)

DFC0052

**

Law Society of England and Wales (QQ 16–36)

Loan Charge Action Group

DFC0060

Sabina Mangosi

DFC0015

Martin Marsh

DFC0005

Michael C Feltham and Associates

DFC0077

Norman Moore

DFC0029

David Murphy

DFC0022

National Farmers’ Union

DFC0084

Oaktree Accountancy (Cockermouth) Limited

DFC0026

**

Office for Tax Simplification (QQ 16–36)

Gareth Parris

DFC0020

Richard Pepper

DFC0034

P. McKelvey & Co

DFC0003

*

Pinsent Masons LLP (QQ 16–36)

DFC0058

Dale Rayment

DFC0049

Robert Randall

DFC0006

Alfred Redden

DFC0050

Carly Barnes and Ben Reeves

DFC0094

Kevin Ringer

DFC0064 DFC0095

Robert Ogle Chartered Accountant

DFC0041

Chris Rooks

DFC0014

Sage

DFC0080 DFC0088

Serocor Group

DFC0028

Spencer-Davis & Co

DFC0017

Dr Andrew Summers

DFC0023

Tanzania Odyssey

DFC0027

*

The Low Incomes Tax Reform Group (QQ 37–42)

DFC0067

Today Interiors Ltd

DFC0024

UK Finance

DFC0066

Antony Wilson

DFC0010

**

WTT Consulting (QQ 37–42)





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