Appendix 2: List of witnesses
Evidence is published online at: https://committees.parliament.uk/work/7923/draft-finance-bill-202324/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 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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** |
Ellen Milner, Director of Public Policy, Chartered Institute of Taxation (CIOT) |
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** |
Susan Cattell, Head of Tax Technical Policy, Institute of Chartered Accountants of Scotland (ICAS) |
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* |
Richard Jones, Senior Technical Manager, Tax Policy, Institute of Chartered Accountants England and Wales (ICAEW) |
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** |
Dr Emma Rawson, Technical Officer, Association of Taxation Technicians (ATT) |
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* |
Andrew Harding, Secretary General, CIMA and Chief Executive–Management Accounting, AICPA-CIMA |
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* |
Lydia Challen, Co-Chair of the Tax Law Committee, Law Society of England and Wales |
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* |
Isobel d’Inverno, Tax Law Sub Committee Convenor, Law Society of Scotland |
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* |
Adam Craggs, Partner, Reynolds Porter Chamberlain LLP |
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* |
Mark Davis, Managing Director, ela8 Ltd |
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** |
Justin Arnesen, Partner R&D Tax and Government Grants, Business Tax, Evelyn Partners LLP |
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** |
Benjamin Craig, Associate Director R&D Tax Incentives, Ayming UK |
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* |
Colin Hailey, Chair of the Finance and Tax Committee, UK BioIndustry Association (BIA) |
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* |
Dr Roger Barker, Director of Policy and Corporate Governance, Institute of Directors (IOD) |
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* |
Michael Moore, Chief Executive, British Private Equity and Venture Capital Association (BVCA) |
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** |
Gillian Thomson, Group Tax Manager, Skanska |
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** |
Dr Andy Summers, Associate Professor of Law, London School of Economics (LSE) |
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* |
Bill Dodwell, Member, Administrative Burdens Advisory Board (ABAB) |
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* |
Samantha O’Sullivan, Policy Lead, Chartered Institute of Payroll Professionals (CIPP) |
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* |
Kevin Hart, Chief Executive Officer at Business Application Software Developers Association (BASDA) |
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* |
Joshua Toovey, Senior Research and Policy Officer, Association of Independent Professionals & and the Self Employed (IPSE) |
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* |
Nigel Huddleston MP, Financial Secretary, HM Treasury |
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* |
Doug Stoneham, Deputy Director, Counter-Avoidance Policy and Technical, HMRC |
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* |
Matthew Henty, Deputy Director, Enterprise and Tax Policy, HM Treasury |
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* |
Zoë Nettlefield, Deputy Director, Strategic Data Policy, HMRC |
Alphabetical list of witnesses
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** |
AICPA-CIMA (QQ 10-24) |
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** |
Justin Arnesen, Partner R&D Tax and Government Grants, Business Tax, Evelyn Partners LLP (QQ 37–45) |
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** |
Association of Taxation Technicians (ATT) (QQ 10–24) |
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** |
Ayming UK Ltd (QQ 37–45) |
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* |
Dr Roger Barker, Director of Policy and Corporate Governance, Institute of Directors (IOD) (QQx46–59) |
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** |
British Private Equity and Venture Capital Association (BVCA) (QQ 46–59) |
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** |
Susan Cattell, Head of Tax Technical Policy, Institute of Chartered Accountants of Scotland (ICAS) (QQ 1–9) |
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* |
Lydia Challen, Co-Chair of the Tax Law Committee, Law Society of England and Wales (QQ 25–36) |
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Chartered Accountants Ireland |
||
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* |
Adam Craggs, Partner, Reynolds Porter Chamberlain LLP (QQ 25–36) |
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** |
Benjamin Craig, Associate Director R&D Tax Incentives, Ayming UK (QQ 37–45) |
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* |
Isobel d’Inverno, Tax Law Sub Committee Convenor, Law Society of Scotland (QQ 25–36) |
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* |
Mark Davis, Managing Director, ela8 Ltd (QQ 37–45) |
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* |
Bill Dodwell, Member, Administrative Burdens Advisory Board (ABAB) (QQ 60–70) |
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** |
ela8 limited (QQ 37–45) |
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** |
Evelyn Partners LLP (QQ 37–45) |
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ForrestBrown Ltd |
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* |
Colin Hailey, Chair of the Finance and Tax Committee, UK BioIndustry Association (BIA) (QQ 46–59) |
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* |
Andrew Harding, Secretary General, CIMA and Chief Executive–Management Accounting, AICPA-CIMA (QQ 10–24) |
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* |
Kevin Hart, Chief Executive Officer at Business Application Software Developers Association (BASDA) (QQ 60–70) |
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* |
Matthew Henty, Deputy Director, Enterprise and Tax Policy, HM Treasury (QQ 71–93) |
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** |
HMRC (QQ 71–93) |
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* |
Nigel Huddleston MP, Financial Secretary, HM Treasury (QQ 71–93) |
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** |
Institute of Chartered Accountants in England and Wales (ICAEW) (QQ 1–9) |
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** |
Institute of Chartered Accounts Of Scotland (ICAS) (QQ 1–9) |
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* |
Richard Jones, Senior Technical Manager, Tax Policy, Institute of Chartered Accountants England, and Wales (ICAEW) (QQ 1–9) |
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Mace |
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** |
Ellen Milner, Director of Public Policy, Chartered Institute of Taxation (CIOT) (QQ 1–9) |
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* |
Michael Moore, Chief Executive, British Private Equity and Venture Capital Association (BVCA) (QQ 46–59) |
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Morgan Sindall Group |
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National Centre for Universities and Business (NCUB) |
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* |
Zoë Nettlefield, Deputy Director, Strategic Data Policy, HMRC (QQ 71–93) |
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* |
Samantha O’Sullivan, Policy Lead, Chartered Institute of Payroll Professionals (CIPP) (QQ 60–70) |
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** |
Dr Emma Rawson, Technical Officer, Association of Taxation Technicians (ATT) (QQ 10-24) |
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** |
Skanska UK plc (QQ 46–59) |
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* |
Doug Stoneham, Deputy Director, Counter-Avoidance Policy and Technical, HMRC (QQ 71–93) |
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** |
Dr Andy Summers, Associate Professor of Law, London School of Economics (LSE) (QQ 60–70) |
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** |
The Chartered Institute of Taxation (CIOT) (QQ 1–9) |
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** |
Gillian Thomson, Group Tax Manager, Skanska |
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* |
Joshua Toovey, Senior Research and Policy Officer, Association of Independent Professionals & and the Self Employed (IPSE) (QQ 60–70) |
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UK Bioindustry Association |