On 19 September 2014, the day following the referendum on Scottish independence, Prime Minister David Cameron announced that Lord Smith of Kelvin had agreed to oversee a process to take forward the promise to devolve further powers to Scotland that was made in the run up to the referendum.
On 27 November 2014 the Smith Commission published its report detailing Heads of Agreement on further devolution of powers to the Scottish Parliament. This inquiry looks at the Smith Agreement and considers the steps necessary for it to be implemented. The inquiry also considers the alternative option of full fiscal autonomy for Scotland.