Expenses of Taxation – Extra Judicial
The Auditor will charge a fee for the taxation. It will be a percentage of the amount of the account after taxation and may attract VAT. Any award of expenses of the taxation – not only the Auditor’s fee but also the time and expenses of parties attending – is wholly within the discretion of the Auditor. If a diet of taxation has been fixed and the matter settles within the seven preceding days, the Auditor may still charge, at his discretion, a proportion of his fee, not exceeding 50%.
The Auditor’s fee will normally be 4%, plus VAT. In executries where an allocation of the Legal Rights Fund is instructed and implemented and in Trusts where an allocation between Capital and Revenue is instructed and implemented the fee will be 5%, plus VAT.