Article

16 June 08

Professional Practice Committee

A comment on the effect of the Guideline on Avoidance of Delay in Concluding Missives; and an addition to the Guidance on Form of Accounts and Taxation

Delays in conclusion of missives

The Professional Practice Committee is concerned about continuing reports of delays in the conclusion of missives. These concerns relate not to the clarity or adequacy of the Society’s Guideline on Avoidance of Delay in Concluding Missives, but rather to allegations of instances where the guideline has not been followed.

The committee is of the view that the guideline does not require a solicitor to coerce a client into concluding an early bargain, but rather requires that if there is a delay, the reason for that delay should be disclosed at an early stage. This statement is intended to be of assistance in the interpretation and application of the guideline.

The full text of the guideline was published in The Journal in October 2004 (p 36) and can be accessed via www.journalonline.co.uk or on the Society’s website at http://www.lawscot.org.uk/ Members_Information/rules_ and_guidance/guides/Rules/ Missives/avoiddelaymiss.aspx .

Forms of account and taxation

Following a suggestion by the Auditor of the Court of Session, the Professional Practice Committee advises that the Guideline on Form of Accounts and Taxation, previously comprising (1) Accounts – preparation and presentation, and (2) Taxation, has been altered to include further guidance for solicitors with regard to the taxation of their fees. The terms of the new and additional paragraph are as follows:

3. Expenses of taxation

“The auditor will usually charge a fee for the taxation. It may be 3% or 4% of the amount of the account after taxation and may attract VAT. Any award of expenses of the taxation – not only the auditor’s fee but also the time and expenses of parties attending – is wholly within the discretion of the auditor. If the matter is settled within the seven days preceding the diet of taxation the auditor may still charge a proportion of his fee, not exceeding 50%, at his discretion.”

FILLER_lawscotjobs (link opens in new window)