The First Tier Tribunal for Scotland ruled in favour of Wind Energy Renewables and held that the expenses should be taxed by the auditor to the Court of Session and that the amount of the award should be determined on the agent and client, client paying basis.

The court documents opened stating: ‘As Alice in Wonderland said – Curiouser and curiouser!’ in the case between Wind Energy Renewables LLP and Revenue Scotland.

Revenue Scotland launched the application to cover Wind Energy Renewables for reasonable legal expenses resulting from a previous appeal. The issue faced was whether any award should be a fixed sum or as taxed by the auditor.

Revenue Scotland stated that an order needed to be made for the tribunal to fix the amount of those expenses at a specified sum and the amount of those expenses be taxed by the auditor of the Court of Session.