▁cross - border ▁initi ative ". ▁The ▁review ▁was ▁established ▁by ▁a ▁vote ▁of ▁the ▁Scottish ▁Parliament . ▁The ▁Cal man ▁Commission ▁became ▁a ▁unique ▁Scottish ▁Parliament - UK ▁Government ▁joint ▁vent ure ▁which ▁reported ▁back ▁to ▁the ▁Parliament ▁in ▁June ▁ 2 0 0 9 ▁propos ing ▁wide - r anging ▁changes ▁in ▁the ▁finan cing ▁of ▁the ▁Scottish ▁Parliament . ▁Alexander ▁wrote ▁then ▁" history ▁teach es ▁that ▁constitution al ▁reform ▁has ▁never ▁been ▁gift ed ▁to ▁Scotland . ▁It ▁has ▁to ▁be ▁fought ▁and ▁argued ▁for ... ▁Cal man ▁will ▁shape ▁the ▁next ▁phase ▁of ▁Scotland ' s ▁journey … [ with ] ▁a ▁range ▁of ▁common ▁sense ▁measures ▁to ▁improve ▁relationships ". ▁ ▁On ▁St . ▁Andrew ' s ▁Day ▁ 2 0 1 0 , ▁three ▁years ▁to ▁the ▁day ▁after ▁Alexander ' s ▁call ▁for ▁a ▁Commission , ▁the ▁UK ▁Government ▁introduced ▁a ▁new ▁Scotland ▁Bill . ▁The ▁propos als ▁in ▁the ▁bill ▁closely ▁followed ▁the ▁Commission ' s ▁recommend ations ▁and ▁proposed ▁major ▁new ▁financial ▁powers ▁worth ▁£ 1 2 ▁billion , ▁giving ▁Holy ro od ▁control ▁of ▁a ▁third ▁of ▁its ▁budget . ▁Under ▁the ▁legisl ation , ▁Holy ro od ▁will ▁set ▁a ▁Scottish ▁income ▁tax ▁rate ▁each ▁year ▁from ▁ 2 0 1 5 , ▁applying ▁equally ▁to ▁the ▁basic , ▁high ▁and ▁additional ▁rates . ▁The ▁UK ▁Government ▁called ▁it ▁the ▁" big gest ▁transfer ▁of ▁fis cal ▁powers ▁to ▁Scotland ▁since ▁the ▁creation ▁of ▁the ▁Union ." ▁In ▁December ▁ 2