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Interesting Times

Victoria Linford an associate in the tax unit at McGrigors and our Guest Editor introduces this special issue devoted solely to Scottish tax issues
'Why break up our [UK] tax system when it reflects our common commitment to a decent life for all our people?' So said Donald Dewar in 1998 shortly before Scottish devolution took effect and he became our first First Minister.
Tax is accordingly a UK matter. This means that the tax system generally applies in the same way irrespective of in which of the constituent parts of the UK the taxpayer resides is based or operates. Despite some limited tax-raising powers of the Scottish Parliament few people would argue that while Scotland is in union with the rest of the UK it should...

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