Ian Swales of the Lib Dems unexpectedly defeated Solicitor General Vera Baird in Redcar in Cleveland, previously a Labour stronghold.

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Swales and McGregor are concerned about the difficulties of devolving more tax powers within a unified state, and highlight the flexibility the Scottish Parliament already has.

BBC: Alex Salmond and David Cameron

Also involved in the round table discussion were Alan Boulton from the Scottish Tenant Farmers' Association, Patrick Krause from the Scottish Crofting Federation and Vicki Swales from Scottish Environment Link.

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"There is a risk that introducing a border will reduce trade, and this would impact much more seriously on the Scottish economy than on the economy of the rest of the UK, " write Swales and McGregor.

BBC: Alex Salmond and David Cameron