Some of Britain's biggest celebrities and most successful businessman are likely to be affected by the new proposals.
They include:
l Sir Sean Connery: The Oscar-winning actor, best known for playing James Bond, is a Bahamas-based tax exile and has long supported the SNP financially.
The 80-year-old Scots star who was as a milkman in Edinburgh before a lucrative Holywood career, has sworn not to return to Scotland until it is independent.
Sir Sean played a leading role in the referendum for the Scottish Parliament but has previously described Holyrood as “the Rolls-Royce with the two-stroke engine”.
l Paul Green: The Jersey-based tycoon has for two decades focused his energies on developing retail on the Clyde and has been a major figure in the regeneration of Glasgow.
The Northampton-born 68-year-old multimillionaire developed one of Scotland’s biggest shopping centres, the £350 million Silverburn complex in Pollok and was also behind the development of Parkhead Forge, in Glasgow’s East End, and the Great Western retail park on the site of the old Goodyear tyre factory in Drumchapel.
l Jim McColl
The Carmunnock-born son of a butcher, who has been heavily involved in regeneration and employment projects in Glasgow, and was lauded as the rescuer of more than 500 jobs at the former Weir Pumps in Glasgow, is based in the tax haven principality of Monaco.
Educated at Rutherglen Academy, the 59-year-old with an estimated worth of £570m is one of Scotland’s richest men and is the founding partner, chief executive and chairman of the Clyde Blowers group of companies.
McColl, who left school at 16 with few qualifications, has been described as one of Alex Salmond’s “wise men”.
l David Coulthard: The former Formula One racing driver and BBC motor-racing pundit was one of the country’s richest sporting stars and has lived for some time in Monaco.
Coulthard, 40, originally from Twynholm, Dumfries and Galloway, is a successful investor, and apart from homes in London, Belgium and Switzerland, he owns luxury hotels in the UK and is a former owner of the Columbus Hotel in Monaco.
Last year, the Scot netted around £30m from the sale of the Monaco hotel.
l Sir Mick Jagger: The rock legend became one of the first tax exiles with the rest of the Rolling Stones in the 1970, moving to the south of France.
With shrewd manage-ment, Sir Mick, now 67, and other members of the group, deposited their cash in a string of offshore trusts and firms. It ensured that in 2005, Sir Mick, Keith Richards and Charlie Watts paid only 1.6% in tax on earnings of £81.3m.
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