Minutes: 12 March 2024

1. Aggregates Tax and Devolved Taxes Administration (Scotland) Bill:

The Committee took evidence on the Bill at Stage 1 from—

Eric Brown, Scottish Technical Committee, Chartered Institute of Taxation;

Justine Riccomini, Head of Tax (Employment and Devolved Taxes), Institute of Chartered Accountants of Scotland;

Isobel d'Inverno, Tax Law Sub-Committee Convener, Law Society of Scotland;

and then from—

Elaine Lorimer, Chief Executive, John McVey, Programme Manager and James Lindsay, SAT Tax Design Project Manager, Revenue Scotland.

During agenda item 1, John Mason declared that he is a member of the Institute of Chartered Accountants.