+1 . A user who is able to edit a note should also be able to add new tags, that is, creating a new tag, and assign this tag to a note. I understand you may want to NOT allow a user to add tags to a note. But if you give edit permissions for a given note to a user, one might argue that editing the content of the note is much more important than creating a new tag & assigning it to this note. Hence this should be something included in the "edit note" permission. Fine graining the permission to enable or disable the "creation of tags & assigning it to a note" should be left to the no