The debate on Scotland’s constitutional future continues in the aftermath of both the 2014 Scottish Independence Referendum, in which Scotland voted to remain part of the United Kingdom, and the 2016 UK European Union Referendum, in which the UK voted to leave the EU.  Here we provide some answers to the questions that you are asking.

Turcan Connell will continue to provide impartial advice based on our thorough understanding of our clients’ needs and the areas in which they operate. We will monitor relevant issues very carefully, contribute to the discussions as the debate unfolds and advise clients appropriately regardless of the prevailing constitutional environment.

Before taking any action, you are advised to seek specific advice, tailored to your own requirements. Commentary by Turcan Connell is intended only as a general guide and no action should be taken as a result of that commentary alone.


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Our Tax Response to the 2018/19 Scottish Draft Budget

Scottish Finance Secretary, Derek Mackay, proposed the most significant Draft Scottish Budget to date. The key areas in relation to taxation can be summarised as follows: Land and Buildings Transaction...
Scotland's Constitutional Future

The Changing Landscape of Scottish Taxes: An Update

We are all now familiar with the fact that there are Scottish Taxes. The first actual impact of these taxes was not until the introduction of Land and Buildings Transaction...
Scotland's Constitutional Future

UK General Election – Party Manifestos and a second Scottish Independence Referendum

The UK General Election will take place on 8th June 2017. The main political parties have now published their Party Manifestos in a bid to win voters. The parties’ stances...
Scotland's Constitutional Future

PM Responds to Recent Referendum Announcement

The Prime Minister, Theresa May, has responded to Scottish First Minister Nicola Sturgeon’s announcement that the Scottish Government will seek permission to hold a second referendum on Scottish independence. The...
Scotland's Constitutional Future

Second Scottish Independence Referendum

Nicola Sturgeon, the First Minister, made a statement on Monday 13th March confirming that the Scottish Government will seek the approval of the Scottish Parliament to ask the UK Government...
Scotland's Constitutional Future

2017/18 Scottish Income Tax Rates

The Scottish Parliament voted on Tuesday 21st February 2016, for the first time, to use the new income tax powers devolved to it under the Scotland Act 2016. The new...
Scotland's Constitutional Future

Scotland Act 2016: New Income Tax Powers

New Regulations, which came into effect on 30th November 2016, bring Section 13 of The Scotland Act 2016 into force. As a result, from April 2017, the Scottish Parliament will...
Scotland's Constitutional Future

English Votes for English Laws, Scotland and the Union

In the light of the 2014 Scottish Independence Referendum, the then Prime Minister David Cameron announced that the UK Government would form proposals to change the way in which legislation...
Scotland's Constitutional Future

What is the second Independence Referendum bill and what does it mean for Scotland’s future?

The Scottish Government has published a draft Bill on a second Independence Referendum. The Bill was announced in the Scottish Government’s Programme for Government for 2016-17 but it has become...
Scotland's Constitutional Future

Scotland Act 2016: Update

Although much recent media attention has been directed towards the Scottish Government’s announcement that it would publish a draft Bill for a second Scottish Independence Referendum, we should not lose...
Scotland's Constitutional Future

Draft IndyRef2 Bill Announcement

The First Minister, Nicola Sturgeon, has announced at the Scottish National Party Conference that the Scottish Government will produce a new ‘draft’ Independence Referendum Bill during the week of 17th...

Scotland, Brexit and Devolution

Since the United Kingdom made the decision to leave the European Union (EU) on 23rd June this year, much attention has been given to the different ways in which constituent...
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