Spitting tax, splitting tacks

Money and tax form Image copyright PA

Who wins and who loses? It's not just about seats at Westminster. The question is about the power to vary tax rates.

"Varying" could take taxes down, but we're not hearing much about that happening.

Conservatives would like to lower them over the next parliament, but don't want deeper spending cuts to make them appear even more austere than George Osborne.

A significant contribution their tax commission has made is to suggest Scotland could have another tier of income tax, between the basic and higher rate, taxing some income at, say, 30%.

Depending how it is designed, that is most likely to affect those earning in the thirty and forty thousands zone. If it is not to increase tax on some, it will only apply to a new tranche of earnings over £42,400.

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The Clydesdale workhorse set loose

Image copyright Clydesdale Bank

Clydesdale Bank is set to float on the London Stock Exchange on Wednesday.

Just what lies behind the move - and what lies ahead for the long-standing financial workhorse?

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City Deal or no deal?

Aberdeen harbour

Aberdeen's been getting love bombed with political tourists, though true to stereotype, Aberdonians would prefer if the affection were expressed in financial terms.

Both Scottish and UK governments have been accused of being slow off the mark in responding to the oil downturn and its impact on the city.

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Whatever happened to Silicon Glen?

Circuit board Image copyright Getty Images

It's not that long since Scottish factories made three out of every 10 personal computers built in Europe. Nearly two-thirds of Europe's cash machines were from Dundee.

Not any longer. Silicon Glen - the name given to the mainly central belt electronics manufacturing phenomenon - continues to decline.

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The Quality of Life salesman

Pierre and Sophie Bellon Image copyright AFP
Image caption The Bellon family owns a third of a business worth £10.6bn

If you like your tech stocks, the sales news from Apple will have had you salivating.

And sure enough, the numbers are boggling; in only three months at the end of 2015, more than 75 million iPhones sold, more than £53bn in revenue, £13bn profit.

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Scotland and England: growing closer, living apart

Engineer trainees

The more Scotland has diverged politically from the rest of Britain, the more it has become economically similar.

It's one of those paradoxes of the 21st century, which was underlined this week by the Resolution Foundation.

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For sale: the business of bad news

The Scotsman

The long-running decline of Scotland's national newspapers could be about to turn a page.

The owner of The Scotsman, Johnston Press, has announced that it's in the mood for selling assets.

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Scottish workers are paying catch-up

garage workers Image copyright Thinkstock

The Scottish economy has been doing a lot of catching up with the rest of the UK in the past 20 or so years. It closed the gap in growth of economic output, in employment and unemployment, and now, we learn, in pay as well.

The Resolution Foundation report does not spell out the reasons why median pay has caught up and surpassed that of the middle-earning English worker, but there are some likely explanations.

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Battle lines drawn for Scotland's corporate general

Lord Smith of Kelvin Image copyright PA

Lord Smith of Kelvin, or Robert to his chums, may be cut from the cloth of the canny Scottish accountant, but he's quite a risk-taker.

The Commonwealth Games in Glasgow were a highly complex challenge, and the 1986 Games in Edinburgh a reminder that things are not guaranteed to go well.

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Sluggish in Scotland's undergrowth

north sea oil rig Image copyright PA

"Economic growth sustained" headlined the Scottish government media statement.

And so it has been. It's been sustained at the same very low level seen in the previous quarter.

Read full article Sluggish in Scotland's undergrowth