Civil procedure – Sheriff court – Expenses – Simple procedure action. Sheriff Court: In a simple procedure claim for damages for loss arising from a car accident which the parties agreed to settle for £1,000 but were unable to agree whether the capped expenses of £150 in terms of the Sheriff Court Simple Procedure (Limits on Award of Expenses) Order 2016 were inclusive of VAT and the outlay of £100 in respect of the court fee for raising the claim, or whether VAT and the £100 outlay fell to be added to the capped expenses, the court held that whatever might have been the position under small claims procedure, under the new regime of simple procedure capped expenses would be subject to the additional outlay, where applicable of court dues for registration of a claim and VAT.