Scottish Tories set out merits of a 'no' vote

The leader of the Scottish Conservatives has set out her party's plans to give Holyrood more tax-raising powers if the 'No' campaign wins this year's independence referendum.

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Report calls for full income tax powers for Scotland

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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