AS a professional accountant operating in public practice, and a card-carrying member of the Conservative Party for more than 10 years, I am writing to express my concerns regarding income tax proposals put forward by leadership contender Boris Johnson.

Mr Johnson has suggested increasing the higher rate tax threshold (40 per cent) from £50,000 as at present, to £80,000. Following the devolution of income tax powers, this will benefit the self-employed and employed in England only – not Scotland.

However, company owners like myself and many of my clients generally remunerate ourselves via the payment of dividends – the taxation of which continues to be a reserved matter. As such, my clients and I could benefit from a tax cut of up to £7,500 per annum, a tax cut which shall be borne by the staff who contribute to our businesses and make them what they are.

I'm sorry, Mr Johnson, but I do not see compatibility between this policy and your claim to be a modern, One-Nation Conservative.

Moderate Conservatives would prefer to share the proceeds of growth between investment in our public services, such as properly funding our military once again, and tax cuts for lower earners.

I would much sooner endorse the taxation policy advanced by Mr Johnson's counterpart, Jeremy Hunt, which would see a reduction in Corporation Tax from 19 per cent as present to 12.5 per cent.

When David Cameron cut the Corporation Tax rate cut from 30 per cent to 19 per cent, the revenue generated for investment in public services hit a record high – with the added benefit of additional economic activity reducing unemployment to virtually-zero levels. Welcome news in any circumstance: exceptional when set against the backdrop of Britain's exit from a long and deep recession.

Conservatives have consistently cut taxes for hardworking people over the past nine years, and we have been especially mindful to ensure they benefit the many, not the few.

On this basis, I join the majority of elected representatives in the Scottish Conservative Party in supporting the claim our next leader has to be Jeremy Hunt.

Andrew Morrison, Glasgow G44.

SO we have witnessed yet another useless TV debate ("Johnson and Hunt clash over Brexit deadline", The Herald, July 10). Boris Johnson waffles and blusters on and on and does not answer any question, either yes or no, so what’s new?

There were lots of big spending promises made by both. What happened to 20 years of austerity? Who on earth will believe any of this nonsense? Philip Hammond does not.

Bring on Jeremy Paxman or John Humphrys to get short yes or no answers from either candidate It is good comedy but for most of the country who cannot vote it is an irrelevant nonsense. How often did Jeremy Huntor the presenter get a straight answer from Mr Johnson?

I think I see lots of comparisons between the President of the United States and our probable UK Prime Minister. Everyone’s bad dream comes true.

Malcolm Rankin, Seamill.

IN the Bush/Blair era it was said that Tony Blair was George W Bush’s “poodle”. As It now looks as if Boris Johnson is a shoo-in for the keys of No 10. I wonder how history may characterise the Trump/Johnson era? Could Mr Johnson become Donald Trump's “security blanket”? I will leave the task of finding a suitable nomenclature to more erudite scholars, but one thing is certain: it’s going to be interesting going forward, but perhaps not in a good way.

Anne-Marie Colgan, Bothwell.

DURING the ITV debate, Boris Johnson was asked how he planned to solve the problem of the post-Brexit UK/EU land border in Ireland. He said there was "an abundant range of solutions" and "everybody understands that is how to solve the issue of frictionless trade not just for the border in Northern Ireland but for ALL UK/EU borders". Does this not expose the oft-repeated claims by UK Unionists that an independent Scotland would lose frictionless trade with rUK as baseless fearmongering?

Bruce Crichton, Hamilton.