The Independent

Mission: To help businesses increase or relocate to extra optimum, business-pleasant, lower-cost areas. As an example the final level with a specific example. Consider a Scottish pensioner taking a trip to London and spending a few of their cash in retailers on Regent Avenue. They’re going to generate VAT in England and contribute revenues to businesses who make use of individuals and pay taxes in England. To comply with Murphy’s logic we would need to allocate a proportion of that VAT and other taxes again to Scotland as a result of the cash to generate those taxes was a price to Scotland – if Scotland didn’t pay the pension, that cash wouldn’t get spent in London. The absurdity of this argument is apparent – it’s technically appropriate however it might be unattainable to robustly calculate, it is an impact which happens in both directions anyway and – and this is the key point – it’s most actually not material to the figures we’re dealing with.

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