The General Commissioners of Income Tax (Expenses) (Scotland) Regulations 2003

Determination of expenses: making an order

4.—(1) When making an order the court shall–

(a)award such amount as will compensate the party in whose favour the order is made for expenses reasonably incurred by that party in the proceedings; and

(b)have regard, when determining the expenses reasonably incurred, to the factors specified in paragraph (2).

(2) The factors specified are–

(a)the nature of the work;

(b)the complexity or difficulty of the work;

(c)the time expended on the work; and

(d)the importance of the work to the party in whose favour an order is made.