From 2016/17, the Scottish Government can set income tax rates and thresholds for Scottish taxpayers. This has major implications for everyone in Scotland, not just the rich. Will UK taxpayers take advantage of the close connection rule to relocate to the more favourable tax jurisdiction? Will this affect money available for public expenditure? What will happen if devolution goes further, and the Scottish Government gets corporation tax powers? Will companies restructure to avoid paying tax in both jurisdictions? Is this another instance where were better together? Or is it a price worth paying?