In previous blogs, I offered a few thoughts on the Scottish independence debate from the perspectives of the energy, education and manufacturing sectors, which are three of the key industry sectors for SGH Martineau.

Another is the retail and leisure sector, and so I asked Kathy Toon, who heads that sector for our law firm, for her thoughts.

Kathy confirms that, from the retail perspective, the debate has almost exclusively focused on consumer pricing, especially for household goods and groceries.

The concern is that, outside of the big cities, Scotland is relatively sparsely populated and distribution costs are correspondingly high compared to the rest of the UK.

As a separate country, it is conceivable that retailers, notably the big supermarkets, might disaggregate their pricing and adopt a bespoke pricing strategy either side of the border, as they would do with any other neighbouring countries.

This might lead to higher prices in Scotland and lower ones in England and Wales.

Indeed, this possibility was raised only this week by the chairman of John Lewis, speaking on Radio 4's Today programme.

But there are many who reject this notion and point to the extra costs and hassle for retailers in having to adapt IT systems and marketing literature and so on in order to disaggregate pricing either side of the border.

Furthermore, the Yes campaigners point to the possibility of taxation changes in Scotland which could act to reduce prices there, notably reductions in the VAT rate, and of course the reduced costs of doing business in Scotland relative to the south of England in terms of rental and other property costs.

But the big currency question is never far away, and for many cross border retailers the main issue, assuming no solid currency union can be negotiated, will surely revolve around the costs of managing currency exchange rate risk.

And there could be the added complexity in managing cross border supply chains in terms of internal accounting and VAT treatment, not to mention establishing Scottish corporate legal entities to meet what will be new domestic taxation requirements for trading operations in Scotland (PAYE, NIC and so on), which currently are met through HMRC in the UK.  Lots of work for the accountants, it seems.

So, like much of the independence debate, not a straightforward picture. But the hospitality and leisure industry has also been keen to have its say.

In May, a group of hospitality sector professionals gathered at a meeting in Glasgow to debate the independence issues, co-hosted by our associate law firm in Scotland, Tods Murray, and a straw poll of delegates showed majority support for the Better Together campaign.

It would be interesting to know if that support has narrowed in light of the recent surge in general support for the Yes campaign.

From south of the border, it is tempting to speculate whether Scotland, as an independent nation, would make for a more compelling tourist destination.

Once we've all got over the hurt and disappointment of what could be a messy "divorce", and assuming we can still leave our passports at home, I don't imagine much will change.

Even without a currency union, it's hard to imagine any shops, hotels or attractions in Scotland refusing to accept sterling (although you might get your change in the local currency).

Crucially, the spectacular scenery, the history, the cultural attractions, the distilleries, the midges - they will all still be there.

Andrew Whitehead is the senior partner at Birmingham and London law firm SGH Martineau LLP.