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I think it's perhaps more accurate to say that business leaders in Scotland are split just the same way that the rest of the population is:

http://www.bbc.co.uk/news/uk-scotland-scotland-business-2896...

http://www.bbc.co.uk/news/business-28944255

Also worth noting that the SNP wants to lower corporation tax rates to attract large companies here.

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The UK already has very low corporate taxes, so Putting it even lower could be interesting.

Ireland already has lower taxes than the UK, it would probably have a similar effect, although the EU is quite keen to get rid of the ways to evade even the low official rates in Ireland.

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