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Extra-Judicial Accounts

Taxation of extra-judicial work is necessary by law and in practice in certain circumstances.  The accounts of solicitors must be taxed when representing

  • An administrator of a company under the Insolvency Acts;
  • A liquidator appointed by the court;
  • A liquidator in a creditor’s voluntary liquidation;
  • A trustee in bankruptcy;
  • A judicial factor ;
  • Curators of all kinds;
  • Guardians.

A solicitor who acts

  • as an administrator of a client’s funds under a power of attorney;
  • in a representative capacity, e.g. sole executor

may well consider that taxation of the account affords protection and reassurance to those now interested in the estate.  A report by the Auditor of the Court of Session is appropriate in these cases.