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Tax Investigations — A Scottish Perspective

John Brolly Associate Director who heads up the Chiltern plc Tax Investigations Group in Scotland looks at direct tax investigations north of the border
A London-based client commented to me recently that it seemed to him that on both sides of the fence the tax investigations world was 'overrun' with Scots. On reflection I had to agree. The reasons for the preponderance of Scots in this field are manifold but the common denominator is probably money — or at least the Scots' desire to retain as much of their own wealth as they possibly can while simultaneously trying to persuade others to part with theirs!
Consideration for the Scots or more accurately the Scottish legal system has been a constant thread in the formulation of the...

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