According to the Herald:

‘The “informal” relationship between the Scottish Government and Westminster cannot last and needs to change, a body examining the devolution set-up today found.

The Calman Commission has identified broadcasting, energy policy, animal health, firearms and mis-use of drugs among a range of areas which could see further powers given to Holyrood, in an interim report out today.

But it has rejected the prospect of full fiscal autonomy for Scotland under devolution.’

Interestingly a new book by the Constitution Unit concludes in its section on devolution that failure to cede more fiscal autonomy to north of the border is likely to result in increased tension between Westminster and Holyrood.