Fresh Catch Ltd v CGU Insurance Plc [2006] ScotCS CSOH_179 (23 November 2006)
The court has no power to grant the motion to allow late lodging of the statement of reasons for an additional fee after the diet of taxation has concluded but before the Auditor's report is issued; such procedural discretion lies with the Auditor, not the court, unless the Rules of Court provide otherwise.
- Citation
- [2006] ScotCS CSOH_179
- Parties
- Pursuer: Fresh Catch Limited; Defender: CGU Insurance Plc
- Jurisdiction
- Scotland
- Judgment Date
- 23 November 2006
- Procedural Posture
- Civil / Post Judgment Motion Regarding Additional Fee in Expenses Taxation
- Outcome
- Motion refused as incompetent
- Legal Topics
- Taxation of Expenses, Additional Fee, Practice Note Compliance, Auditor's Discretion
Case Brief
Summary, issues, holding and outcome
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Parties
Fresh Catch Limited
Pursuer
CGU Insurance Plc
Defender
Procedural Posture
Civil / Post Judgment Motion Regarding Additional Fee in Expenses Taxation
Legal Issues
- 1 Whether the court has power to allow late lodging of a statement of reasons for an additional fee after the diet of taxation has concluded but before the Auditor's report is issued
- 2 Whether the Auditor has discretion to allow late lodging of such a statement
Ratio Decidendi
The court has no power to grant the motion to allow late lodging of the statement of reasons for an additional fee after the diet of taxation has concluded but before the Auditor's report is issued; such procedural discretion lies with the Auditor, not the court, unless the Rules of Court provide otherwise.
Court Disposition
Motion refused as incompetent
Orders
- Motion to allow late lodging of statement of reasons for additional fee refused
Full Case Text
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