As you were

Today Lord Smith, he of the Commission fame, confirmed that, while his report said that the Scottish Parliament would be made permanent, in fact it can still be removed by Westminster at any time.  Well colour me surprised.  Was this not what we'd all been saying anyway?

He also discussed corporation tax, in the context that it was expected today that George Osborne would announce that this tax would be devolved in Northern Ireland. Apparently devolution of corporation tax was discussed at length in the Smith Commission meetings but

"Civic Scotland, and I mean the STUC (Scottish Trades Union Congress), employers' organisations like CBI (Confederation of British Industry) and others, and even the Institute of Chartered Accountants of Scotland (ICAS), of which I am a member, a large number of these organisations were saying: 'Do not tinker with corporation tax, it will lead to strange behaviours and in the end you will regret what you are doing.'

Quite what those strange behaviours would be is anyone's guess.  Probably not as strange as some things that politicians think up on a regular basis mind you.

He ended with

"We talked about it at great length and eventually decided it is not something that would be in the interests of Scotland to have as a power."

I think there's a bit missing from the sentence and it should read

"...would not be in the interests of Westminster for Scotland to have as a power"

Still, what's a few words between friends?