Submitted in response to written requests from the Inquiry, usually providing lists of questions to be answered. In most cases these formed the basis of questioning in public sessions, but in some cases they were read into the record (or taken as read) and the witness did not appear in person.
Given by witnesses invited by the Inquiry, normally after they have made written statements. These sessions could be viewed live online and sometimes on television news services, and the video recordings are part of the archive. The statements were usually released to the public after the public sessions.
Deputy Director in the Solicitor's Office at HM Revenue and Customs (HMRC). Responsible for the team of lawyers advising on issues in relation to VAT. Gave evidence that offering VAT incentives as part of regulation would be problematic for HMRC.