^^ You are of course assuming that an independent Scotland will have a concept of domicile, will allow domicile to determine taxation and will allow people to choose their domicile.
The idea that people can change their tax domicile with a few mouse clicks is very amusing.
Actually (and interestingly) no I'm not. I have been saying for quite a while the actual reverse...and you can find examples of exactly what you are implying in history, so you are totally right. In fact a newly formed state may pretty much do exactly what it wants in regards pretty much anything.
Unfortunately there is a flaw in your cunning plan (the one where you think you'll be able to stop people removing their wealth, in part at least daawn saaff ... actually two flaws, but first things first).
Scotland won't go independent overnight. Had the last referendum been positive, there would have been a lead-in period of 18 months. Oceans of time for the financially savvy and capable to make whatever arrangements they so wish.
But it's irrelevant, since an independent Scotland would observe the international norms of tax domicile, as do well over 100 other nation states (ah...seems I do know a little about the subject). To do otherwise would mark Scotland out as a third world dictatorship...I can't see the jocks going for that, can you?
As to the ease of changing your tax domicile, well assuming you have a legitimate residential address in two countries it really is a piece of wee wee. Sorry to burst your bubble there chum; I know it don't sit well with the jocks...since I live and work with them everyday.
this from the torygraph earlier this year...the BBC ran a similar piece just last week, but I cannot be arsed to search for it.
Wealthy Scots 'considering fleeing high SNP taxes' - Telegraph