Act of Sederunt (Solicitor and Client Accounts in the Sheriff Court) 1992

Remit of solicitor’s account for taxation

2.—(1) Subject to section 61A(1) of the Solicitors (Scotland) Act 1980((1)), the sheriff may remit the account of a solicitor to his client to the Auditor of Court for taxation.

(2) Where a remit is made under sub-paragraph (1)—

(a) the solicitor shall, within 21 days, lodge with the Auditor the account, which shall be in such form as shall enable the Auditor readily to establish the nature and extent of the work done to which the account relates and shall detail the outlays incurred by the solicitor, together with such supporting material as is necessary to vouch the items on the account;

(b) the Auditor shall assign a diet of taxation not earlier than fourteen days from the date he receives the account and intimate that diet forthwith to the solicitor;

(c) the solicitor shall then, forthwith, send by first class recorded delivery post a copy of the account lodged to the client (if such a copy has not already been sent to the client) and give notice in terms of Form A in the Schedule to this Act of Sederunt, of the date, time and place of the taxation to the client;

(d) the Auditor shall report his decision to the court and shall forthwith send a copy of his report to the solicitor and to the client; and

(e) the solicitor or the client may, provided that he or his representative has attended at the diet of taxation, lodge a note of reasoned objections to the report within seven days from the date of the report, and the sheriff shall dispose of such objections in a summary manner, with or without answers.

(1)

1980 c. 46; section 61A was inserted by section 36(3) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (c. 40).