Commenting on yesterdays announcement by HMRC of proposed closures of tax offices in Scotland, Liberal Democrat Shadow Scotland Secretary, Michael Moore said:

"Yesterdays announcement will be a terrible blow to the members of staff concerned.

"It is ludicrous that it has taken eighteen months for HMRC officials to complete their review and come to this devastating conclusion.

"The announcement of the proposed closures smacks of overbearing centralisation.

"The UK Government has made great play of its policy of locating civil service jobs outside the major cities, but this announcement reveals this to be an utter fallacy."