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English law cannot stop Scots being sterling squatters

In today’s world of global business and finance, people make agreements in whatever currency they like and under whatever legal system they choose.

A stealthy step towards abolishing income tax

The man who “laboureth much, and sparing the fruits of his labour, consumeth little” should not, Hobbes argued, pay more “than he that liveth idlely, getteth little, and spendeth all he gets”.

The Co-op’s mistake was to detach responsibility from power

The test of an organisational structure is not how it handles success but how it copes when things go wrong.

Currency unknowns weigh on an independent Scotland

Whatever Mr Salmond may say, there has to be a plan B.

Do not criminalise traders just for being in the know

Obtaining better information about companies is essential to the efficiency of markets and society: obtaining it fractionally earlier is of no public value at all.

Coastal dwellers should take their own chances

When the sea defies mankind’s efforts to keep it in place, the shore people want these costs, too, to fall on the public at large.

Scottish independence matters less than you think

The centre of political gravity in Scotland is far to the left of that of the UK and that is at the centre of the concerns – widely held but little expressed – of Scottish business over independence.

The Olympic optimism bias has left the taxpayer out of pocket

The Olympiad was a good party, which cost the British population about £200 per head.

Why I ignore Apple’s silly reams of terms and conditions

My decision not to read the terms of agreement when purchasing a new television is not the result of my stupidity and ignorance, but my wisdom.

The oft-forgotten basics of negotiation

Negotiations over Scottish independence are framed by the observation that neither the rest of the UK nor the EU has anything significant to gain from such negotiation – or any wish to conduct such negotiation at all.