"we do not need any share of rUK assets and therefore would not take any share of UK liabilities. The UK already declared that it wanted to be ‘the Continuing State’ in International Law back in 2014. That is because if there was no continuing state then the seat on the UN Security Council would become vacant and go to somebody else. The Continuing State takes ALL the assets and ALL the liabilities EXCEPT what is located within the new states. Thus if it is in Scotland it is ours."
https://www.taxresearch.org.uk