The Tax Take

Brian Keegan: No matter the referendum outcome, Scotland’s tax landscape is changing

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This time next week, there just might be a new independent country in western Europe. Scotland takes to the polls on the 18th - and to the apparent astonishment of many in the establishment, it is now conceivable that the Scots might vote for their independence.

National independence can mean different things to different people, but it always means fiscal independence. The concepts of sovereignty, representation and taxation have long been bound together ...