A UK Government source said:
This is an own goal by the Scottish Government.
Their own white paper says an independent Scotland will need 180 public bodies. The analysis simply reflects that.
More top news
June and Barry Steenkamp said they had to accept the judge's decision but still did not believe Pistorius' version of events.
Fifteen British WW1 soldiers will be reinterred at the Commonwealth War Graves Commission cemetery today, 100 years after their deaths.
Unresolved complaints about energy suppliers could be five times higher than official figures suggest, according to Labour.