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Scottish Court of Session Decisions
You are here: BAILII >> Databases >> Scottish Court of Session Decisions >> The Scottish Union and National Insurance Co. and Others v. Commissioners of Inland Revenue [1889] ScotLR 26_489 (19 March 1889)
URL: http://www.bailii.org/scot/cases/ScotCS/1889/26SLR0489.html
Cite as: [1889] SLR 26_489, [1889] ScotLR 26_489

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SCOTTISH_SLR_Court_of_Session

Page: 489↓

Court of Session Inner House Ssecond Division.

[Exchequer Cause.

Tuesday, March 19. 1889.

26 SLR 489

The Scottish Union and National Insurance Company and Others

v.

Commissioners of Inland Revenue.

Subject_1Revenue
Subject_2Case under the Taxes Management Act 1880 (43 and 44 Vict. cap. 19), sec. 59
Subject_3Expenses.
Facts:

In this case, which was presented under the Taxes Management Act 1880, the Auditor in taxing the account of the Scottish Union and National Insurance Company and others disallowed all charges for the preparation and adjustment of the case before it appeared in the rolls of Court. An objection to the Auditor's report upon this ground repelled.

Headnote:

At advising—

 Judgment:

Lord President—We know nothing about Inland Revenue cases till they come into Court, and it is understood that such cases are prepared by the Commissioners, and that there is nothing left for the Court save to hear parties. The expenses in the ordinary case would be the expenses of the proceedings before the Court, not expenses incurred in arguing with the Commissioners, who are the proper persons to determine what the case should be.

Lord Rutherfurd Clark and Lord Adam concurred.

Lord Mure and Lord Shand were absent.

The Court pronounced the following interlocutor:—

“The Lords having heard Counsel for the parties on the Auditor's report on the appellants' account of expenses, No. 10 of process, taxing the same at the sum of £98, 1s. 6d., and a note of objection for the appellants to the said report, No. 11 of process: Repel the said objections, approve of the Auditor's report: Find the appellants liable in the expenses of this day's discussion, modify the same at the sum of £3, 3s., and decern against the respondents for the said sum of £98, 1s. 6d. sterling, but under deduction always of the said sum of £3, 3s. of expenses hereby found due to them.”’

 Counsel:

Counsel for the Insurance Company— Jameson. Agents— Cowan & Dalmahoy, W.S.

 1889

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URL: http://www.bailii.org/scot/cases/ScotCS/1889/26SLR0489.html