Cham v Stone and other actions

Civil procedure – Sheriff court – Expenses – Value added tax (VAT). Sheriff Court: In seven undefended actions in which the pursuers' agents contended that VAT should be added to the judicial expenses to which the respective pursuers were entitled, VAT not previously having been added to such expenses in the sheriff court, the court held that VAT should be recoverable, where appropriate, whether or not the action was defended: where there was an election to accept the inclusive fees there was no reason why VAT should not be added to the amount of those expenses as it was added in an account of expenses in a defended action, though that would be subject to whether VAT could be recovered because of the status of the party entitled to the expenses.

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