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The impact of Scottish independence on tax, pensions and financial services (August 2021)

Thought Leadership Pieces

If Scotland were to vote for independence from the rest of the UK, Scotland would need to enter new cross-border tax arrangements. Scotland also wants to join the EU, which could have a profound impact on cross-border trade between Scotland and the rest of the United Kingdom (rUK), including a requirement for duties and a border infrastructure, as well as significant implications for financial services.

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