1. Where an account is presented to you, we will normally do so in the form of a fee note indicating the amount of our fee and the matter to which it relates. If requested by you, we will give such helpful information as can readily be derived from the records but if you insist on a fully itemised account, it will be prepared at your expense.

  2. If you remain dissatisfied, our account can be lodged with an independent official called the Auditor of Court for assessment and adjudication, or “taxation” as it is known. We may have a fully itemised account prepared if you request a taxation and it may be submitted for taxation even if it is for a greater amount than the note of fee.

  3. The Auditor will charge a fee for the taxation and this is normally borne by the paying party. Any award of expenses of the taxation is wholly within the discretion of the Auditor.

  4. Taxation is necessary by law and in practice in certain circumstances, such as where we act for a liquidator, Trustee in Bankruptcy, Judicial Factor, etc.

  5. Where we have reached an agreement in writing with you as to our fees in respect of any work done, we are not obliged to concur in any requests by you for taxation, in terms of s.61A of the Solicitors (Scotland) Act 1980.