UK tax and Brexit

roots in Judaeo-christianity, thus invoking Christianity’s regenerative power. Vladimir Putin has restored Russia’s partnership with Orthodox Christianity acceding to Christianity’s living narrative. Queen Elizabeth witnesses to her personal Christianity and Theresa May is inspired by her discreet Anglican Faith.

In contrast, the European Union has rejected God in its constitution. It now appears divided, failing and uncertain as to its future.

In Scotland, the Scottish National Party has rejected Christianity and replaced it with intrusive political control. Nicola Sturgeon’s graceless, snarling rhetoric bespeaks her own atheistic socialist creed.

What Scotland lacks is transcendence of vision, representation and purpose. Christianity offers redemption and hope. In his calculation of the tax lost to the British Exchequer if a number of bankers move to the Continent (Letters, 21 January) David Patrick assumes that at the moment they are all paying tax at United Kingdom rates on all their earnings.

In view of the availability of tax planning and tax avoidance arrangements, I would suggest that this is most unlikely.

As regards tax on companies, it is notoriously easy for multinationals to move their profits to jurisdictions with the lowest rates without regard to where they are earned.

Of course, the fear is that if these loopholes were closed the trickle of these highly mobile individuals and companies leaving because of Brexit would become a torrent.

S. BECK Craigleith Drive, Edinburgh