Tax downfall

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Could it be that devolved tax raising/lowering powers by up to 10 per cent to the Scottish Government on or after April 2016 and then proposed further devolved powers to change rate bands etc by 2017 or 2018 will be good for those who can afford to have two residences, one each side of the Border? Arbitrage may prove to be the unintended consequence sting in the tail for this SNP government whose blinkered separatist agenda could be its downfall.

Stan Hogarth

Palmerston Place

Edinburgh