The Rules of the Scottish Land Court Order 2014

Report on taxation and objections

98.—(1) After the account has been taxed, the(4) auditor is to prepare a report on the taxation, stating the amount of the expenses as taxed, and is to send a copy of the report to the parties.

(2) Where a party has, in a written submission or at a diet of taxation, requested the auditor to give written reasons as to any matter, the report is to include a statement of those reasons.

(3) Within 1 week after receiving a copy of the report a party who considers the auditor has erred in any respect may request the auditor to reconsider any matter and provide such material in support of such request as will enable the auditor properly to reconsider the matter.

(4) Within 3 weeks after receiving a copy of the report a party who considers that the auditor has erred on a point of law may lodge a note of objection in that regard with the Principal Clerk.

(5) Any such note must set out the party’s objection together with either—

(a) a statement of the grounds of objection; or

(b) a request that the auditor be required to submit a statement in relation to such matters as may be specified in the note (being matters relevant to what is contained, as respects the point of law, in the report).

(6) The court is to make such order for further procedure as respects a note of objection lodged under paragraph (4) as it thinks fit.