In just under a year, tax history will be made as devolved powers take effect north of the Border. With Scotland and the ‘UK’ about to have different tax regimes, it’s only natural that the question of residency has come up. Is there advantage to be had by being rooted in Scotland, and if so, what defines residency?

The Scotland Act 2012 received Royal Assent on 1 May 2012, and introduced amendments to the Scotland Act 1998 with the objective of devolving more power to the Scottish parliament, including the introduction of the Scottish rate of income tax (SRIT) which is expected to be implemented during April 2016.