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
Comedian Peter Kay has said he is "thrilled" to star in a adaptation of broadcaster Danny Baker's autobiography.
MPs have warned of legal loopholes are allowing police to store photographs of innocent people to use with facial recognition systems.
One of the great tragedies of the First World War is the number of youths who lied about their age to enlist particularly in the Royal Navy.