Editor's comment: Scottish vote speeds up tax changes

The no vote in the Scottish referendum marked a last-minute decision to stay in the Union, but the hasty timetable set out to define future devolved tax powers for Scotland, could create a morass of new tax law for anyone living or working north of the border with businesses facing PAYE complexity and unexpected residency issues

Crashing thunder and lightning heralded the first result in the decisive Scottish referendum vote, an odd moment in a night of tension as the country waited to find out the future of the UK. As the final count was confirmed it was the No’s at 55.25% who had won, with 2,001,926, perhaps making the final leap with the help of promises of last-minute additional devolved powers.

Immediately a devolution committee was set up to be spearheaded by the Cabinet Office, while the prime minister, David Cameron hinted at a consequential timetable to review the West Lothian question. Queue a hectic run-up to the next general election.

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