EU

Scotland must continue to have a “frictionless” border with he rest of the EU after independence, the report states.

Although SNP policy is to rejoin the EU, the report does not state an explicit preference on this issue.

“Securing frictionless borders with the rest of the UK and EU should be a top strategic priority of the Scottish Government,” it states.

“Brexit places a material risk on Scotland’s access to export and import markets and the free movement of people, capital, goods and services and must therefore be resisted vigorously.”