In Scotland Labour's plans for a tax-raising legislative parliament are being squeezed from both sides of the political spectrum, the magazine maintains.
Pro-union Tories argue that any Edinburgh parliament will impose extra levies, making Scots the most heavily taxed of all British citizens. Scottish secretary Ian Lang claims a British chancellor may also cut the subsidy that Scotland currently gets from the rest of the UK, which he estimates at £2.8bn.
The Scottish National Party meanwhile argues that Labour's plans are too limited to satisfy most Scots. Claims by the SNP that they will continue to fight for full independence confirms Conservative claims that devolution plans are the slippery slope towards a splitting of the Union.