Scottish Independence - A closer look at Tax

As we approach September 18 – the date of the Scottish independence referendum – the taxation position of post-referendum Scotland remains uncertain. If there is a Yes vote, an independent Scotland will be required to elect a new government, with resulting uncertainty as to which party, if any, will gain a majority.

Even if there is a No vote, each of the main parties has suggested that further tax powers will be devolved to complement those already about to start. Depending upon the extent of that devolution, there may, in practice, be similar issues to face to those applicable to independence with only minor differences in degree or scale.

In the light of this uncertainty, we have identified a number of questions and issues of which to be aware. Because we work extensively both with and within Scotland, these questions are at the forefront of our minds; clients can be reassured that we are ready to help and advise without political bias, offering them solutions that anticipate and respond to the changing situation.

Please download the document Scottish Independence - A closer look at Tax and if you require any further information or advice, please contact


This information is intended as a general discussion surrounding the topics covered and is for guidance purposes only. It does not constitute legal advice and should not be regarded as a substitute for taking legal advice. DWF is not responsible for any activity undertaken based on this information.