The committee will produce a ‘legacy report’ for its successor committee in the next five-year session of Parliament (2026-2031).
Legacy reports are intended to pass on knowledge and experience - both in terms of policy and committee working practices.
The report may also inform the successor committee’s priorities for scrutiny.
The Committee received the following submissions from witnesses to inform the discussions at the meetings on 10 February and 17 February 2026:
Written submission from the Auditor General for Scotland (116KB, pdf) posted 05 February 2026
Written submission from the Chartered Institute of Taxation (204KB, pdf) posted 05 February 2026
Written submission from Professor David Bell (168KB, pdf) posted 05 February 2026
Written submission from Professor David Heald (171KB, pdf) posted 05 February 2026
Written submission from Carnegie UK (123KB, pdf) posted 11 February 2026
Written submission from Enlighten (505KB, pdf) posted 11 February 2026
Written submission from Professor Paul Cairney (74KB, pdf) posted 11 February 2026
Written submission from Dr Ian Elliott (149KB, pdf) posted 12 February 2026
The Committee took evidence on legacy issues at the following meetings:
To inform its report, the committee will hold three evidence sessions during February and March 2026 with relevant experts.
The legacy report will be published in mid to late March 2026.