^^
Absolutely. And so is the right to choose your tax domicile, if you are lucky enough to have a potential "foot in both camps".
There are a great many wealthy people in Scotland, who can, with a few mouse clicks, be tax domiciled in England, even - and perhaps especially - if Scotland becomes independent.
The movers and shakers in Scotland are well aware of that and will tread very carefully before doing something which will invoke "the law of unintended consequences".