This week's opinion

I suspect that many readers in England and Wales have paid little attention to the process of fiscal devolution. After all they might say my practice is in south-east England so why do I need to bother with Scottish taxes?

That might have been a practical view while tax devolution was little more than a theory but it will no longer suffice. Even if all your clients live and do business in England they may have Scottish connections. They may have Scottish employees who will need a separate PAYE code and may soon be subject to different tax rates and allowances. Or they may hold or are considering buying property in Scotland. A standard advice letter on buying UK holiday property will no longer suffice if the property is in Scotland. Camilla Neil Martin’s article ‘Property empire spoiler’  is a timely reminder that we...