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
The squalid conditions in Calais shanty towns, nicknamed 'The Jungle', where migrants stay who are desperate to get to the UK.
An emergency call handler who hung up on a frantic caller as she tried to save her dying friend's life has resigned.
Suspected plane debris which has washed up off the east coast of Africa may be tested to see if it has any link to the downed MH370 plane.