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We want Nicola Stergeon as UK Prime minister? Watch

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    (Original post by L i b)

    If you're going to argue that HMRC are somehow incompetent in this regard, I remind you that the independent National Audit Office reported that "HMRC has developed a clear and detailed compliance strategy that considers SRIT’s impact on taxpayer behaviour and potential tax avoidance and*evasion"
    Which are effectively untried because it does not matter to anyone other than the Scottish exchequer where a particular taxpayer is living and especially it does not matter to the taxpayer so there is, as yet, no reason for avoidance strategies.

    Very noticeably, the HMRC guidance on the subject https://www.gov.uk/guidance/work-out...-of-income-tax bears little resemblance to the legislation http://www.legislation.gov.uk/ukpga/...ion/25/enacted

    The legislation largely assumes, probably correctly, that people spend different parts of the year with different main places of residence (but with no indication of how short a "part of the year" can be) whilst the guidance assumes that people have only one main and one subsidiary residence throughout the year.
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    (Original post by nulli tertius)
    Which are effectively untried because it does not matter to anyone other than the Scottish exchequer where a particular taxpayer is living and especially it does not matter to the taxpayer so there is, as yet, no reason for avoidance strategies.
    There may be no need for an avoidance strategy, but there is certainly need for a compliance strategy to correctly determine who should be classed as a Scottish taxpayer even when the rates and bands remain the same. One presumably follows down a very similar line to the other in the vast majority of cases, except where outright fraud is suspected.

    It's all untried, of that I admit. I do not play down the significance of creating differential income tax regimes in parts of a unified country that have not existed for over three centuries. The point that I'm really rebutting is the fairly absurd suggestion that something better could be done about it by an entirely new (and thus, to use your term, untried) Scottish income tax authority replacing the role of HMRC.

    The legislation largely assumes, probably correctly, that people spend different parts of the year with different main places of residence (but with no indication of how short a "part of the year" can be) whilst the guidance assumes that people have only one main and one subsidiary residence throughout the year.
    The legislation seems to be relatively clear on that, if I've not entirely missed your point. If there fails to be a close connection, the "part of the year" provisions set out in Condition B are simply that being a UK resident you spend "more days of that year in Scotland than any other part of the UK", within the restrictions of Section 80F.

    The days of the year will be a matter of fact and it is fairly reasonable I'd say to call the place where that is as their main residence. Yes, there will be some complexities in a tiny number of cases, but that isn't beyond the compliance activity already undertaken for high net worth individuals. That's already addressed to some extent, as HMRC observed to the Scottish Parliament Finance Committee--

    "People on the higher rate tend to fill in self-assessment returns—in fact, they will almost universally do that—so we are likely to have more information on them than we will for what I will call an average PAYE payer, for whom our only contact is likely to be through his or her employer."

    and that--

    "After the end of the year, self-assessment taxpayers—people on higher incomes tend to self-assess—will be asked directly whether they lived in Scotland for most of the year. A positive return will be required from those people."
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    Cant stand Sturgeon, she would be a worse PM then corbyn, her party wants to get rid of Trident
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    (Original post by L i b)



    The legislation seems to be relatively clear on that, if I've not entirely missed your point. If there fails to be a close connection, the "part of the year" provisions set out in Condition B are simply that being a UK resident you spend "more days of that year in Scotland than any other part of the UK", within the restrictions of Section 80F.
    I don't think you have quite got my point.

    If you apply the statutory test you would conclude that Price Philip's main residence is in England for about ten months of the year and in Scotland for two months of the year. Ten is greater than two and so he does not have a close connection with Scotland.

    If you apply the HMRC guidance, you would say that Prince Philip's principal doctors are in England. Most of his socialising is done in England. All of his children and grandchildren are in England and that is where he sees them and so his main residence in all 12 months of the year is in England.

    For HRH, the result is the same, but you can see that for someone else the distinction could be substantial. That is particularly so for people who essentially spend more time in England but do virtually all of their recreation in Scotland particularly where they shoot or fish.
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    (Original post by 999tigger)
    Sturgeon and Salmond have both been a lot more effective politicians than anything Labour have offered in previous years and probably more skilled than the Cons as well.
    Salmond is an absolutely brilliant politician (though i despise his views) and could eat most Tory and Labour MP's for breakfast were they stupid enough to engage him.

    Sturgeon is not really somebody i rate in that category but is kind of a better Cameron. She knows exactly what to say and how to frame a debate to her advantage (one imagines she led her school debating society) but she lacks the viciousness or brilliance of some.

    Salmond is cut from a similar cloth to Thatcher in the sense that when their opponents are on the floor, they both went for the fatal (or near fatal i should say) blow. The likes of Sturgeon, Cameron and probably May don't have that stomach.
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    (Original post by sleepysnooze)
    scotland is like england's disgraceful kid brother - bratty, oafish and ungrateful
    we give them our money and more autonomy and all it does it make them hate us more and more whiny
    clearly the lesson here is to never give scotland anything, ever. we're going the totally wrong direction.
    I used to be a big fan of UK federalism (so more powers to scotland than currently, obviously) but now, after everything they've done, nah. not now.
    Agreed.

    It's clear now that devolved parliaments simply encourage legal division which encourages cultural division. Just like you i previously supported devolution of lots of important things while now it's clear that is the wrong approach.
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    (Original post by Ambitious1999)
    That sounds an ok name. It shows we are united and embrace workers, and equality as one multi-cultural nation whilst supporting socialist values and social justice.
    Hopefully supporting our return to the EU.
    I sincerely hope you weren't being serious.
 
 
 
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