Litigation Law, Mediation Law and Arbitration Law

When a party is found liable to pay the costs (known as ‘expenses’ in Scotland) of another party in Scottish court proceedings, those costs are usually quantified through a process known as taxation. Taxation is the formal legal process conducted by an Auditor of Court, who assesses, verifies, and quantifies the reasonable amount of legal costs, fees, and outlays owed to the receiving party after a case concludes. In preparation for taxation, the receiving party prepares a ‘judicial account’. Taxation is not required in every case.