Appendix 2: List of witnesses
Evidence is published online at: https://committees.parliament.uk/committee/230/finance-bill-subcommittee/publications/ and available for inspection at the Parliamentary Archives (020 7219 3074).
Evidence received by the Sub-Committee is listed below in chronological order of oral evidence session and in alphabetical order. Those marked with ** gave both oral and written evidence. Those marked with * gave oral evidence and did not submit any written evidence. All other witnesses submitted written evidence only.
Oral evidence in chronological order
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** |
Richard Wild, Head of Tax Technical Team, Chartered Institute of Taxation (CIOT) |
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* |
Frank Haskew, Head of Tax, Institute of Chartered Accountants in England and Wales (ICAEW) |
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** |
Susan Cattell, Head of Tax Technical Policy, Institute of Chartered Accountants of Scotland (ICAS) |
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* |
Fiona Fernie, Tax Investigations Practitioners Group (TIGF) |
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* |
Lydia Challen, Chair of Tax Committee, The Law Society |
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** |
Yvonne Evans, The Law Society of Scotland |
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** |
James Button, President, Institute of Licensing |
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* |
John Miley, National Chair, National Association of Licensing and Enforcement Officers (NALEO) |
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* |
Antonia Grey, Public Affairs and Communications Manager, British Metals Recycling Association (BMRA) |
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* |
Steve Wright, Chair, Licensed Private Hire Car Association (LPCHA) |
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** |
Steve McNamara, General Secretary, Licensed Taxi Drivers Association (LTDA) |
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* |
Jason Piper, Head of Tax and Business Law, Association of Chartered Certified Accountants (ACCA) |
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* |
Will Silsby, Technical Officer, Association of Taxation Technicians (ATT) |
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** |
Tom Henderson, Technical Officer, Low Incomes Tax Reform Group (LITRG) |
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** |
Joanne Green, Tax Accountant, Building Societies Association (BSA) |
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** |
Sarah Wulff-Cochrane, Principal of Taxation Policy, UK Finance |
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* |
Judge Greg Sinfield, Chamber President, First-tier Tribunal (Tax Chamber) |
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** |
Malcolm Gammie QC, Tax Law Review Committee, Institute for Fiscal Studies (IFS) |
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** |
George Turner, Executive Director, TaxWatch |
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** |
Mary Aiston, Director, Counter-Avoidance Directorate, Her Majesty’s Revenue & Customs (HMRC) |
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** |
Jamie Horton, Assistant Director, Hidden Economy, Her Majesty’s Revenue & Customs (HMRC) |
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** |
Paul Riley, Director of Tax Administration, Her Majesty’s Revenue & Customs (HMRC) |
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** |
John Shuker, Deputy Director, International Collaboration and Transparency, Her Majesty’s Revenue & Customs (HMRC) |
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** |
Angela Walker, Deputy Director, Promoters and Upstream Policy, ,Her Majesty’s Revenue & Customs (HMRC) |
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* |
Rt Hon Jesse Norman Member of Parliament (MP), Financial Secretary to the Treasury (FST), Her Majesty’s (HM) Government |
Alphabetical list of witnesses
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Ed Adjei, Senior Software Developer, CV Library |
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Anonymous 1 |
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Anonymous 2 |
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Anonymous 3 |
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* |
Association of Chartered Certified Accountants (QQ 46–57) |
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* |
Association of Taxation Technicians (QQ 46–57) |
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* |
British Metals Recycling Association (QQ 31–45) |
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** |
Building Societies Association (QQ 58–67) |
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Mrs Caroline Clark |
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Confederation of British Industry |
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Keith Gordon, Barrister, Temple Tax Chambers |
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** |
Chartered Institute of Taxation (QQ 1–10) |
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* |
Rt Hon Jesse Norman MP, Financial Secretary to the Treasury, Her Majesty’s Government (QQ 100–122) |
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** |
Her Majesty’s Revenue & Customs (QQ 87–99) |
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** |
Institute for Fiscal Studies (QQ 68–86) |
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** |
Institute of Chartered Accountants of Scotland (QQ 1–10) |
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** |
Institute of Chartered Accountants in England and Wales (QQ 1–10) |
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** |
Institute of Licencing (QQ 23–30) |
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The Investing and Saving Alliance |
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** |
The Law Society of England and Wales (QQ 11–22) |
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** |
The Law Society of Scotland (QQ 11–22) |
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* |
Licenced Private Hire Car Association (QQ 31–45) |
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** |
Licenced Taxi Drivers Association (QQ 31–45) |
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Loan Charge Action Group |
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Loan Charge All-Party Parliamentary Group |
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** |
The Low Incomes Tax Reform Group (QQ 46–57) |
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Mr E. Martin |
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* |
National Association of Licensing and Enforcement Officers (QQ 23–30) |
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* |
Judge Greg Sinfield, Chamber President, First-tier Tribunal (Tax Chamber) (QQ 68–86) |
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** |
TaxWatch (QQ 68–86) |
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* |
Tax Investigations Practitioners Group (QQ 11–22) |
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** |
Tax Law Review Committee |
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** |
UK Finance (QQ 58–67) |