On 28 July 2010, the Committee announced it would inquire into corporation tax in Northern Ireland. It called for written evidence and held meetings to take oral evidence from witnesses.
While it was looking at corporation tax in Northern Ireland, the Committee announced it would hold an inquiry into the proposal to make Northern Ireland into an enterprise zone. Again, it invited written evidence and took evidence from witnesses.
Ultimately, the Committee viewed that the two subjects were interlinked, and decided to publish all the evidence together in one Report (with transcripts of evidence taken from the Secretary of State for Northern Ireland and the Exchequer Secretary). It agreed a single Report based on this combined evidence.