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
Sunshine and some heavier showers
Producers of the next James Bond film have announced the title for the forthcoming release.
The PM has announced a cash boost for the facilities which support around 200,000 people at the end of their lives.