| 1 | Supplementary memorandum from HM Treasury
| Ev 59 |
| 2 | Memorandum from Mr John Whiting, PricewaterhouseCoopers LLP (with input from the Chartered Institute of Taxation and Low Incomes Tax Reform Group)
| Ev 63 |
| 3 | Memorandum by Professor David Heald, Specialist Adviser to the Committee
| Ev 65 |
| 4 | Memorandum from Professor Colin Talbot, Specialist Adviser to the Committee
| Ev 71 |
| 5 | Memorandum from the Institute of Chartered Accountants in England and Wales
| Ev 73 |
| 6 | Memorandum from the CBI
| Ev 77 |
| 7 | Memorandum from Allen and Overy LLP
| Ev 82 |
| 8 | Memorandum from Children in Crisis
| Ev 84 |
| 9 | Further supplementary memorandum from HM Treasury
| Ev 84 |
