Akash Paun, Fellow at the Institute for Government, responded to the Scotland fiscal framework announcement.

"The deal between the UK and Scottish Governments over the terms of  the new fiscal framework is a significant moment. It paves the way for the passage of the Scotland Bill and the devolution of important tax, borrowing and welfare powers to the Scottish Parliament. However, the difficulties over reaching this agreement may be a warning of things to come.

"The UK’s fiscal arrangements are growing increasingly complex and this means there will be greater scope for interpretation and differences of opinion over how much funding Scotland and the other UK nations should receive from the Treasury. To prevent differences from becoming disputes, the UK and devolved governments will need to work together to operate the new arrangements. This will require more extensive intergovernmental cooperation and there should also be greater transparency to enable parliamentary scrutiny and democratic accountability."

View further information and related documents:

http://services.parliament.uk/bills/2015-16/scotland/documents.html