Seconds out for Calman

No-one can accuse the new coalition government of failing to set a cracking pace.

First came the Budget, then a radical shake-up in English education, then a change in prison policy then plans for a referendum next year on the Alternative Voting system, and now, the Calman proposals for more tax raising powers for the Scottish Parliament.

Scottish Secretary Michael Moore declared yesterday "an important historic moment" as he began work on proposals which the coalition has pledged to introduce by 2015. Those who argue that five years is not urgent enough need to remember that in any constitutional reform, and particularly one bearing on tax and finance, it is critical to get it right first time and that the Devil is in the detail. Companies registered in Scotland with English-domiciled employees, and firms based in England with staff who regularly work in Scotland will want to know what is the definition of a Scottish taxpayer. They will also want to know what extra responsibilities will be placed on their own payroll systems.

And then there are big macro issues. What happens when a UK government changes income tax levels and/or tax rates? These are important issues to be hammered out, while many are unconvinced that Calman goes nearly far enough for the powers to make any impact on economic growth. Mr Moore is set to be a busy man.