The Scottish First Minister Nicola Sturgeon has called for the country to set its own corporation tax and minimum wage.

It follows the publication of the Smith Commission report, which looked at strengthening Scottish devolution.

It had suggested that all aspects of corporation tax should remain reserved, and the same with the taxation of oil and gas receipts.

The document also recommends that the Scottish parliament be given the power to charge a travel tax on passengers leaving Scottish airports.

The parliament has a mechanism to set its own income rate, which the report says should stay in place.

"Income tax will remain a shared tax and both the UK and Scottish Parliaments will share control of income tax," the report says.

But Ms Sturgeon explains why corporation tax and minimum wage would be important.