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The future looks complex for taxation in Scotland
KEY POINTS
- The tax implications of independence or devolution may be more complex than widely thought.
- The existing UK system would be a good basis from which to develop a new one.
- Compliance will be a major issue – taxpayers have to trust the revenue authority to operate a new system fairly.
- Much can be learned from other new countries but experts agree that federal systems generally create a lot of complexity.
The act of union between England and Scotland was agreed in December 1706 allegedly amid claims by the Scots of skulduggery on the part of the English (The Union of Scotland and England by PWJ Riley provides an examination of the politics at the time and how the union came about).
Nearly 310 years later people in Scotland are being given...
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