The Scottish government should have full powers over collecting income tax, a report from the former leader of the House of Lords has suggested.
The report also says a share of VAT receipts from goods sold in Scotland could be assigned to the Scottish Parliament to spend.
The Strathclyde Commission - chaired by senior Conservative peer Lord Strathclyde - was established last year by the party's Scottish leader, Ruth Davidson, to look into what powers could be further devolved from Westminster to Edinburgh.
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