This paper highlighted a number of tensions in the relationship between the two Governments, including:
The passage of the UK Internal Market Act 2020, without the consent of the Scottish Parliament, which the Scottish Government argued "reduces the effective powers of the Scottish Parliament"
The increasing number of powers available to UK Ministers, contained in Acts of the UK Parliament, to act and make policy in devolved areas, in many cases without requiring the agreement of Scottish Ministers or scrutiny by the Scottish Parliament
The UK Parliament passing multiple Acts making provision in devolved areas without the consent of the Scottish Parliament, thereby undermining the Sewel Convention
The then UK Government's decision to use its power under Section 35 of the Scotland Act to prevent the enactment of the Gender Recognition Reform (Scotland) Bill
The differing policies of the Scottish Government and the then UK Government on EU exit and the reform and revocation of retained EU laws
UK Ministers' powers to spend money throughout the UK (including on initiatives that would otherwise be considered devolved matters) via the financial assistance...