Act of Sederunt (Rules of the Court of Session 1994) 1994

Taxation of solicitors' own accounts

42.7.—(1) Subject to section 61A(1) of the Solicitors (Scotland) Act 1980(1), the court may remit to the Auditor the account of a solicitor to his client–

(a) where the account is for work done in relation to a cause in the Court of Session, on the motion of the solicitor or the client; or

(b) in an action in which the solicitor or his representative sues the client for payment of the account.

(2) A motion under paragraph (1)(a) may be enrolled notwithstanding that final decree in the cause has been extracted.

(3) The account referred to in paragraph (1) shall–

(a) be in such form as will enable the Auditor to establish the nature and extent of the work done to which the account relates;

(b) detail the outlays incurred by the solicitor; and

(c) be accompanied by such supporting material as is necessary to vouch the items in the account.

(4) The Auditor shall–

(a) fix a diet of taxation not earlier than 14 days after the date on which he receives the account; and

(b) intimate the diet to the solicitor.

(5) On receipt of intimation of the diet of taxation from the Auditor, the solicitor shall forthwith send to his client by registered post or the first class recorded delivery service–

(a) a copy of the account to be taxed;

(b) a copy of the interlocutor remitting the account; and

(c) a notice in Form 42.7 of the date, time and place of the diet of taxation.

(6) In taxing an account remitted to him under paragraph (1), the Auditor–

(a) shall allow a sum in respect of such work and outlays as have been reasonably incurred;

(b) shall allow, in respect of each item of work and outlay, such sum as may be fair and reasonable having regard to all the circumstances of the case;

(c) shall, in determining whether a sum charged in respect of an item of work is fair and reasonable, take into account any of the following factors:–

(i) the complexity of the cause and the number, difficulty or novelty of the questions raised;

(ii) the skill, labour, and specialised knowledge and responsibility required, of the solicitor;

(iii) the time spent on the item of work and on the cause as a whole;

(iv) the number and importance of any documents prepared or perused;

(v) the place and circumstances (including the degree of expedition required) in which the work of the solicitor or any part of it has been done;

(vi) the importance of the cause or the subject-matter of it to the client;

(vii) the amount or value of money or property involved in the cause; and

(viii) any informal agreement relating to fees;

(d) shall presume (unless the contrary is demonstrated to his satisfaction) that–

(i) an item of work or outlay was reasonably incurred if it was incurred with the express or implied approval of the client;

(ii) the fee charged in respect of an item of work or outlay was reasonable if the amount of the fee or the outlay was expressly or impliedly approved by the client; and

(iii) an item of work or outlay was not reasonably incurred, or that the fee charged in respect of an item of work or outlay was not reasonable if the item of work, outlay or fee charged, was unusual in the circumstances of the case, unless the solicitor informed the client before carrying out the item of work or incurring the outlay that it might not be allowed (or that the fee charged might not be allowed in full) in a taxation in a cause between party and party; and

(e) may disallow any item of work or outlay which is not vouched to his satisfaction.

(7) The Auditor shall–

(a) prepare a report of the taxation of the account remitted to him under paragraph (1);

(b) transmit his report to the appropriate department of the Office of Court; and

(c) send a copy of his report to the solicitor and the client.

(8) The solicitor or his client may, where he or a representative attended the diet of taxation, state any objection to the report of the Auditor; and rule 42.4 (objections to report of the Auditor) shall apply to such objection as it applies to an objection under that rule.

(1)

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