Civil Litigation (Expenses and Group Proceedings) (Scotland) Act 2018 Explanatory Notes

Section 17 – Auditors unable to tax account

34.Section 17 deals with the situation where none of the employed auditors of court are able to tax a particular account of expenses. The section provides that the account is to be taxed by a person who is not an auditor of court. Such persons might be retired auditors, or experienced solicitors, or law accountants.

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