Judicial expenses and taxation in Scottish civil litigation
Produced in partnership with Tim Edward of MBM Commercial
Judicial expenses and taxation in Scottish civil litigation

The following Dispute Resolution practice note produced in partnership with Tim Edward of MBM Commercial provides comprehensive and up to date legal information covering:

  • Judicial expenses and taxation in Scottish civil litigation
  • What are judicial expenses in Scottish civil litigation?
  • Principles of awarding judicial expenses in Scottish civil proceedings
  • Auditors of court
  • Taxation process and procedure
  • Time limits for lodging an account of expenses
  • Diet of taxation
  • Taxation principles
  • Party and party expenses
  • Solicitor and client expenses, client paying
  • More...

This Practice Note considers the judicial expenses and taxation system in general civil litigation in Scotland. For guidance on:

  1. funding civil claims in Scotland, see Practice Note: Funding Scottish civil litigation

  2. other aspects of Scottish civil litigation, see: Preliminary and ongoing considerations in Scottish civil litigation—overview and Starting and progressing a civil claim in Scottish civil litigation—overview, which, in turn link through to detailed guidance on specific aspects of dispute resolution in Scotland

  3. other key areas of Scottish law and procedure, see our Scotland toolkit, and

  4. the closest equivalent procedure in England and Wales, see, for example: Principles of costs recovery—overview, Costs budgeting and costs management—overview, Fixed costs and capped costs—overview, Costs orders—overview, Security for costs—overview, Summary assessment—overview, Provisional assessment—overview, Detailed Assessment—overview and Discontinuance and costs—overview which, in turn, link through to more detailed guidance on various aspects of civil litigation costs in England and Wales

Note: this Practice Note does not deal with expenses in the Supreme Court which are subject to Supreme Court Rules. For further guidance, see Practice Note: Supreme Court—costs, fees and funding.


  1. CL(EGP)(S)A 2018—Civil Litigation (Expenses and Group Proceedings) (Scotland) Act 2018 (sometimes referred to as the ‘Civil Litigation, etc Act 2018’)

  2. CR(S)A 2014—Courts Reform (Scotland) Act 2014

  3. OCR—Act of Sederunt (Sheriff Court Ordinary Cause Rules) 1993 (Ordinary Cause Rules)

  4. RCS—Act of Sederunt (Rules of the Court of Session) 1994 (Court of Session

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