Fresh Catch Ltd v CGU Insurance Plc [2006] ScotCS CSOH_179 (23 November 2006)

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

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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

  1. 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. 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