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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Personal representatives: incidental expenses: Scotland: scale deductions

As an alternative to the deduction of the scale charges under CG30571 above the allowable expenditure may be determined as follows:-

  • where method 2 of CG30551 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 CG30551 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.