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.