Civil procedure – Sheriff court – Expenses – Simple procedure action. Sheriff Court: In an opposed application for expenses by the claimant in an action for payment, which the parties had settled at £2,184.50 prior to a scheduled case management discussion, the dispute concerning whether the cap in art 3 of the Sheriff Court Simple Procedure (Limits on Award of Expenses) Order 2016, SSI 2016/388, applied to the fees element only (ie exclusive of VAT and outlays) or to the whole expenses (ie inclusive of fees, VAT and outlays), the court held that the term 'expenses' in the 2016 Order included all the elements of a judicial account and it therefore awarded the claimant expenses of £218.45, ie 10% of the value of the claim, inclusive of VAT and outlays.