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Why it makes sense for wealthy Scots to move south

Income tax has now joined the list of things – along with banknotes, the number of King Jameses, and whether sheep’s lung is an acceptable dinner ingredient – that Scotland treats slightly differently to England and Wales. As of the start of the new tax year last Friday, a new 'progressive' system has been adopted which will diverge from the rest of the UK’s for the first time since the 1707 Acts of Union, writes Daniel Bentley-White.

To read more, go to Spear's Wealth Management magazine.

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