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page 387 of the white paper states: “Following a vote for independence, the Scottish Government will seek a double taxation agreement with the Westminster Government.

“It will be in the interests of both Scotland and the rest of the UK to ensure cross-border tax affairs for companies and individuals operating in both jurisdictions are as fair and simple as possible.”

“Double taxation agreements” and “cross-border tax affairs” do not currently exist, and their implementation would affect hundreds of thousands of companies and individuals.

These would be new and complex taxes, which would require legislation and for companies and individuals to engage accountants and tax specialists.

Page 388 states: “… this means that people who live in Scotland for most of the year will pay their taxes here. Where people split their time between Scotland and other countries, including England, Wales, and Northern Ireland, there will be clear rules set out in statute to determine which tax authority they pay their taxes to.”

How do you define “most of the year”? This will mean Scots working in the rest of the UK and rUK nationals working in Scotland will all have to keep records to confirm time spent in and out of Scotland in order that the Inland Revenue in Scotland collects all the taxes due in Scotland.

Page 386 states: “We will create a tax system in Scotland that is simpler and costs less to administer than the current UK system.”

Individuals and companies will have to pay for this new system. These costs are not “wealth creating” unless you are an accountant or a lawyer.

The Inland Revenue in Scotland will need to build a new campus to accommodate the legion of new tax inspectors. For everyone else they are a needless, wasted and unrecoverable cost.

The benefits of a shared tax system in the UK are clear for all to see.

Jimmy Armstrong

Abergeldie Road

Ballater