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We are grateful to these leading independent UK business organisations for their role as panellists at the oral hearings, and for their guidance in the development of the final report and recommendations: Association of Chartered Certified Accountants (ACCA) Birmingham Law Society British Chambers of Commerce Chartered Management Institute (CMI) Chartered Institute of Personnel and Development (CIPD) LEP Network Federation of Small Businesses (FSB) Grant Thornton Greater Birmingham Chambers of Commerce Greater Manchester Chamber of Commerce Hunter Centre for Entrepreneurship Institute of Chartered Accountants in England and Wales (ICAEW)

Institute of Chartered Accountants of Scotland (ICAS) ICSA: The Governance Institute Institute for Family Business (IFB) Institute of Directors (IOD) Kingston University Business School Law Society Scotland Legal & General Investment Management Re:markable Santander ScaleUp Institute Scottish Chambers of Commerce

We are also grateful to the range of other organisations and individuals who contributed their time, energy, ideas and premises to the Inquiry: AG Parfett Ann Tyler Associates Arup Baxendale Campbell MacDonald Capital for Colleagues Co-operative Development Scotland Co-ownership Solutions Department for Business, Energy and Industrial Strategy (BEIS) Fieldfisher Gary Karch Graeme Nutall

Lorna Jack Nigel Mason Patrick Burns Page\Park Postlethwaite Scottish Enterprise Shakespeare Martineau The RM2 Partnership Trevor Phillips OBE Turner Parkinson Wales Co-operative Centre White Rose Centre for Employee Ownership

Further thanks go to the EOBs that provided oral and written evidence to the panel: 3BM Ltd 4-consulting A G Parfett Aber Instruments Accord Energy Solutions Agilisys Alfa Travel Aquascot Architects Design Partnership Arup Barnard & Westwood Baxendale Bennetts Associates Black Light BPR Architects Cambridge Weight Plan Camlab Castlefield Childbase Partnership City Health Care Partnership


Classic Motor Cars Community Dental Services Computer Application Services Co-operatives UK CSH Surrey Cubiks Cullinan Studio David Narro Associates Donald Insall Associates E A Gibson Shipbrokers Eden Nuclear and Environment Employee Owners Group Flowstore Systems Golder Associates Gripple Hayes Davidson InSync Technology John Lewis Partnership Leading Lives Make

Mike Stoane Lighting MJP Architects Mooncup Mott MacDonald Network ROI Novograf PB Design & Developments Pollitt & Partners Prospects Quintessa Remploy Rinova Rowlinson Knitwear Saxton Bampfylde School Trends Scott & Fyfe Scott Bader Shawston International Skye Instruments Steer Davies Gleave

Stephens Scown Stride Treglown Swann-Morton Symology TateHindle Team Medical Devices The Gateway Dental Practice The Homebuilding Centre The Useful Simple Trust Tibbalds Planning & Urban Design Toucan Computing Traverse Tregroes Waffles Tullis Russell Turley Associates Union Industries WCF Wessex Eagle Wise Investments Woollard & Henry