HMRC internal manual

Capital Gains Manual

CG30580 - Death and Personal Representatives: Personal representatives and their liabilities:Personal representatives: incidental expenses: Scotland: scale deductions

For Scottish cases the Board agreed with the Law Society of Scotland that the scale of allowable expenditure in CG30570 may be applied in determining the cost of establishing title. Where the scale is adopted the amount of the allowable commission on disposal should be determined in accordance with CG30570.

As an alternative to the deduction of the scale charges under CG30570 the allowable expenditure may be determined as follows:-

  • where method 2 of CG30550 has been adopted an appropriate proportion of the detailed fees together with the percentage fee based on realising a particular asset may be allowed.
  • where method 1 in CG30550 has been adopted each case may be dealt with on its merits with a view to agreeing the part of the Solicitor’s total charge which it is just and reasonable to allow having regard to the amounts which would have been allowable if method 2 had been used.