Scottish Legal Aid Board Online

Annual report 2006-2007 home	Annual report	Payments made	Media	Previous annual reports

Payments made to firms of solicitors in 2006-2007

Firm Name	Advice and assistance fees (exc VAT)	Civil fees (exc VAT)	Criminal and childrens fees (exc VAT)	Total fees exc VAT	VAT on Fees	Total Fees Inc VAT
A C O'NEILL & CO	£26,900	£52,300	£1,600	£80,800	£14,400	£95,200
A C WHITE SOLICITORS	£76,500	£33,800	£35,200	£145,500	£26,100	£171,500
A J MORRISON & COMPANY	£200	£0	£0	£200	£0	£200
A & R ROBERTSON & BLACK SOLICITORS	£500	£200	£0	£700	£100	£800
A & W M URQUHART SOLICITORS	£0	£19,500	£0	£19,500	£3,400	£23,000
A B & A MATTHEWS SOLICITORS	£9,600	£5,700	£14,100	£29,300	£5,200	£34,500
A C MILLER & MACKAY SOLICITORS	£155,500	£45,700	£256,300	£457,500	£80,700	£538,200
A C MORRISON & RICHARDS SOLICITORS	£400	£2,200	£0	£2,500	£400	£3,000
A F & C D SMITH SOLICITORS	£3,100	£0	£30,000	£33,100	£5,800	£38,900
A J LINDEN & CO SOLICITORS	£14,100	£0	£87,400	£101,500	£17,800	£119,300
AAMER ANWAR & CO	£100	£0	£7,200	£7,300	£500	£7,700
ABERDEIN CONSIDINE & CO SOLICITORS	£38,300	£13,200	£263,400	£314,900	£55,300	£370,200
ADAIR & BRYDEN SOLICITORS	£25,000	£9,200	£41,300	£75,400	£13,300	£88,700
ADAIRS SOLICITORS	£51,700	£7,900	£205,100	£264,700	£46,600	£311,200
ADAM BEVAN & CO SOLICITORS	£5,800	£0	£44,700	£50,400	£8,800	£59,300
ADAM COCHRAN SOLICITORS	£5,600	£14,700	£0	£20,300	£3,600	£23,800
ADAMS WHYTE SOLICITORS	£114,400	£0	£998,100	£1,112,500	£194,900	£1,307,400
AIKMAN RUSSEL & DUNLOP SOLICITORS	£800	£3,400	£0	£4,200	£700	£4,900
AITKEN NAIRN SOLICITORS	£15,700	£21,200	£0	£37,000	£6,600	£43,600
AITKENS SOLICITORS	£9,600	£10,800	£0	£20,500	£3,600	£24,100
AL GORDON SOLICITOR	£16,500	£30,400	£8,400	£55,300	£9,800	£65,100
ALAN K SMITH SOLICITORS	£200	£0	£300	£500	£100	£600
ALASTAIR C MACMILLAN SOLICITORS	£100	£12,800	£9,200	£22,200	£3,900	£26,100
ALASTAIR HART & CO SOLICITORS	£2,700	£500	£0	£3,200	£600	£3,800
ALDER HOGG & CO SOLICITORS	£2,500	£800	£0	£3,300	£600	£3,900
ALEX MUIR SOLICITOR	£13,200	£0	£120,400	£133,600	£23,500	£157,100
ALEX BROWN & CO SOLICITORS	£600	£0	£128,200	£128,800	£22,500	£151,400
ALEX LAFFERTY & CO SOLICITORS	£9,500	£0	£105,800	£115,200	£20,200	£135,400
ALEX MCALLISTER & MCKECHNIE SOLICITORS	£13,900	£1,200	£0	£15,100	£2,700	£17,800
ALEX MITCHELL & SONS SOLICITORS	£21,200	£20,300	£20,500	£62,100	£11,000	£73,100
ALEXANDER GEORGE & CO SOLICITORS	£2,000	£1,100	£0	£3,100	£500	£3,600
ALEXANDER MCBURNEY SOLICITOR	£17,500	£0	£0	£17,500	£0	£17,500
ALEXIS HUNTER FAMILY LAW SOLICITORS	£3,400	£3,800	£0	£7,200	£300	£7,600
ALLAN GRANT SOLICITORS	£20,400	£15,500	£100	£36,000	£6,400	£42,400
ALLAN KERR SOLICITORS	£54,500	£0	£371,800	£426,300	£74,600	£500,900
ALLAN BLACK & MCCASKIE SOLICITORS	£20,400	£30,100	£49,000	£99,500	£17,600	£117,100
ALLAN MCDOUGALL SOLICITORS	£34,000	£98,900	£200	£133,100	£23,600	£156,700
ALLANS SOLICITORS	£5,900	£0	£63,300	£69,200	£12,100	£81,300
ALLARDICE & CREEGAN SOLICITORS	£24,500	£4,700	£107,200	£136,400	£23,900	£160,400
ALLCOURT SOLICITORS	£98,800	£95,900	£159,400	£354,100	£62,400	£416,500
ALLEN & SHAW SOLICITORS	£700	£100	£0	£800	£100	£1,000
ANDERSON BANKS SOLICITORS	£100	£20,200	£2,600	£22,900	£4,000	£26,900
ANDERSON FYFE SOLCITORS	£500	£4,000	£0	£4,500	£800	£5,300
ANDERSON GOODLAD SOLICITORS	£1,600	£6,600	£0	£8,200	£1,400	£9,600
ANDERSON JONES SOLICITORS	£18,800	£0	£93,500	£112,300	£19,800	£132,000
ANDERSON MACARTHUR & CO SOLICITORS	£2,600	£18,600	£4,500	£25,800	£4,500	£30,300
ANDERSON SHAW & GILBERT SOLICITORS	£9,400	£13,900	£10,100	£33,400	£6,000	£39,400
ANDERSON STRATHERN SOLICITORS	£30,800	£224,800	£500	£256,100	£45,100	£301,200
ANDERSONS SOLICITORS	£139,700	£4,200	£45,800	£189,800	£33,300	£223,000
ANDREW A MURCHISON	£0	£1,900	£0	£1,900	£300	£2,300
ANDREW BROPHY	£0	£0	£12,000	£12,000	£2,100	£14,200
ANDREW HADDON & CROWE SOLICITORS	£10,400	£25,400	£22,600	£58,500	£10,300	£68,700
ANDREW T GILBERTSON SOLICITORS	£10,900	£0	£144,700	£155,500	£27,200	£182,800
ANGUS MCLENNAN & CO	£67,700	£26,800	£105,500	£200,000	£35,200	£235,200
ANIKA JETHWA SOLICITORS	£48,700	£0	£173,800	£222,500	£39,000	£261,400
ANN OGG SOLICITOR ADVOCATE	£0	£0	£40,900	£40,900	£0	£40,900
ANTHONY MAHON & CO SOLICITORS	£50,700	£3,200	£105,500	£159,400	£28,100	£187,400
ANTHONY QUINN SOLICITOR ADVOCATE	£0	£0	£7,800	£7,800	£0	£7,800
ANTONS SOLICITORS	£5,200	£2,900	£7,100	£15,200	£2,700	£17,900
ARCHIBALD SHARP & SON SOLICITORS	£15,100	£9,800	£3,100	£28,000	£5,000	£33,000
AUSTIN KELLY & CO SOLICITORS	£49,600	£21,800	£18,100	£89,500	£15,900	£105,400
AUSTIN LAFFERTY SOLICITORS	£6,100	£36,700	£6,600	£49,400	£8,600	£58,100
AUSTINS SOLICITORS	£600	£0	£500	£1,100	£200	£1,300
B J LANIGAN & CO SOLICITORS	£32,500	£1,800	£139,100	£173,400	£30,400	£203,800
BAILLIE SPOWART SOLICITORS	£15,900	£13,900	£87,700	£117,500	£20,600	£138,100
BAIRD & CO SOLICITORS	£52,000	£53,800	£94,600	£200,400	£35,700	£236,100
BALFOUR BUDGE	£14,400	£14,000	£0	£28,400	£5,000	£33,400
BALFOUR & MANSON SOLICITORS	£66,400	£547,400	£1,800	£615,600	£108,100	£723,600
BALL MCLEAN & CO SOLICITORS	£3,400	£0	£14,400	£17,800	£3,100	£20,900
BALLANTYNE & COPLAND SOLICITORS	£3,100	£8,300	£15,200	£26,600	£4,700	£31,300
BANKS & CO	£700	£0	£4,700	£5,400	£900	£6,300
BANKS DEVLIN & CO SOLICITORS	£12,400	£9,600	£35,500	£57,500	£10,100	£67,600
BANNATYNE KIRKWOOD FRANCE & CO SOLICITORS	£6,900	£19,100	£0	£26,000	£4,600	£30,600
BANSKI & CO INC W J C REED & SONS	£400	£0	£0	£400	£100	£500
BARCLAY & CO	£16,500	£19,900	£33,300	£69,700	£12,400	£82,000
BARNETTS SOLICITORS	£38,500	£23,300	£63,400	£125,200	£22,100	£147,300
BARROWMAN & PARTNERS SOLICITORS	£15,800	£4,500	£0	£20,300	£3,700	£24,000
BARTON & HENDRY SOLICITORS	£37,300	£21,800	£23,400	£82,500	£14,800	£97,300
BAXTER & CO SOLICITORS	£500	£0	£0	£500	£100	£600
BCKM SOLICITORS	£42,400	£13,800	£343,000	£399,200	£69,900	£469,100
BEATSON & CO SOLICITORS	£4,800	£500	£88,400	£93,700	£16,400	£110,100
BEAUMONT & CO SOLICITORS	£38,300	£0	£414,600	£453,000	£79,400	£532,300
BEAUMONT & CO SOLICITORS	£5,600	£23,400	£12,600	£41,600	£7,300	£48,800
BELL & CO SOLICITORS	£13,900	£7,400	£49,900	£71,200	£12,500	£83,700
BELL SOLICITORS	£47,300	£0	£125,200	£172,500	£30,300	£202,700
BELL & COUSAR SOLICITORS	£0	£600	£0	£600	£100	£700
BELL & SCOTT SOLICITORS	-£200	£400	£0	£200	£0	£200
BELL RUSSELL & CO SOLICITORS	£15,300	£8,100	£99,100	£122,500	£21,500	£144,100
BELMONTE & CO	£92,400	£0	£526,100	£618,500	£108,500	£727,000
BELTON PERVEZ	£6,900	£1,100	£44,800	£52,800	£9,300	£62,100
BELTRAMI & CO SOLICITORS	£18,000	£0	£398,300	£416,300	£72,900	£489,200
BELTRAMI ANWAR SOLICITORS	£3,700	£0	£163,500	£167,200	£29,300	£196,500
BENNETTS SOLICITORS	£1,800	£0	£0	£1,800	£300	£2,100
BENZIES & CO	£1,100	£0	£16,100	£17,200	£0	£17,200
BERRY & CO SOLICITORS LTD	£8,900	£0	£117,100	£126,000	£22,000	£148,000
BERRY, POGGI & CO	£300	£0	£1,700	£2,000	£100	£2,100
BEVERIDGE & KELLAS SOLICITORS	£45,000	£80,300	£0	£125,300	£22,300	£147,600
BEVERIDGE HERD & SANDILANDS SOLICITORS	£13,300	£6,200	£18,200	£37,600	£6,700	£44,400
BIGGART BAILLIE SOLICITORS	£0	£7,500	£0	£7,500	£1,300	£8,900
BILKUS & BOYLE SOLICITORS	£69,900	£27,700	£179,700	£277,400	£48,900	£326,300
BLACK HAY SOLICITORS	£10,700	£28,800	£9,800	£49,300	£8,700	£58,000
BLACK & GUILD SOLICITORS	£8,600	£8,300	£57,300	£74,300	£13,000	£87,300
BLACKADDER & MCMONAGLE SOLICITORS	£19,100	£18,400	£0	£37,500	£6,700	£44,200
BLACKADDERS SOLICITORS	£29,000	£48,200	£0	£77,200	£13,600	£90,700
BLACKLOCKS SOLICITORS	£22,300	£26,200	£3,100	£51,500	£9,100	£60,600
BLAIR & BRYDEN SOLICITORS	£130,800	£166,100	£246,700	£543,500	£95,700	£639,200
BMK WILSON	£20,900	£34,300	£0	£55,200	£9,800	£65,000
BONAR MACKENZIE SOLICITORS	£11,200	£47,800	£0	£59,000	£10,400	£69,400
BONNAR & CO SOLICITORS	£41,600	£209,800	£0	£251,400	£44,200	£295,600
BOWMANS	£27,600	£36,600	£0	£64,300	£11,400	£75,700
BOYD & CO SOLICITORS	£100	£400	£4,300	£4,900	£900	£5,700
BOYLE SHAUGHNESSY SOLICITORS	£1,500	£0	£0	£1,500	£300	£1,700
BOYLE'S & CO SOLICITORS	£154,600	£57,300	£261,300	£473,300	£83,900	£557,100
BRADLEY CAMPBELL & CO. SOLICITORS	£7,700	£41,800	£7,100	£56,700	£10,000	£66,600
BRADY LEGAL	£6,800	£5,000	£0	£11,900	£2,100	£14,000
BRAIDWOODS SOLICITORS	£7,700	£3,600	£10,500	£21,700	£3,800	£25,600
BRAZENALL AND ORR SOLICITORS	£65,300	£29,200	£307,500	£401,900	£70,700	£472,600
BREADY & CO SOLICITORS	£4,000	£0	£51,500	£55,500	£9,700	£65,200
BRECHIN TINDAL OATTS SOLICITORS	£0	£12,000	£0	£12,000	£2,100	£14,100
BRIAN D SELBY & CO SOLICITORS	£3,800	£0	£43,400	£47,300	£8,300	£55,600
BRIAN G GALLEN SOLICITORS	£18,900	£0	£161,400	£180,300	£31,600	£211,900
BRODIES SOLICITORS	£6,500	£88,600	£0	£95,100	£16,700	£111,800
BROOKE & BROWN SOLICITORS	£1,500	£4,800	£1,800	£8,100	£1,400	£9,500
BROPHY & CO SOLICITORS	£14,300	£27,800	£0	£42,100	£7,500	£49,600
BROWN & CO SOLICITORS	£317,100	£127,200	£6,300	£450,500	£79,900	£530,400
BROWN & MCRAE SOLICITORS	£4,400	£11,300	£4,700	£20,400	£3,600	£23,900
BROWNS SOLICITORS	£69,600	£25,300	£210,600	£305,600	£53,600	£359,100
BRUCE & CO SOLICITORS	£328,500	£36,100	£501,300	£865,900	£152,200	£1,018,100
BRUCE MCCORMACK	£98,800	£0	£565,100	£663,900	£116,300	£780,200
BRUCE MACDONALD & CO SOLICITORS	£17,500	£21,600	£32,700	£71,800	£12,700	£84,500
BRUCE SHORT & CO SOLICITORS	£359,500	£61,500	£969,200	£1,390,200	£244,200	£1,634,400
BRUNTON MILLER SOLICITORS	£15,100	£19,800	£4,500	£39,300	£6,900	£46,300
BRYAN KEENAN & CO SOLICITORS	£70,000	£11,700	£176,500	£258,200	£45,600	£303,800
BUCHANAN BURTON SOLICITORS	£11,600	£15,000	£10,000	£36,600	£6,500	£43,100
BUCHANAN DICKSON FRAME SOLICITORS	£5,900	£18,800	£9,000	£33,800	£6,000	£39,800
BURN & MCGREGOR	£26,700	£0	£293,100	£319,800	£56,000	£375,900
BURNETT & REID SOLICITORS	£3,800	£10,200	£0	£14,000	£2,500	£16,500
BURNSIDE KEMP FRASER ADVOCATES	£1,700	£800	£0	£2,500	£400	£3,000
C & N DEFENCE	£58,700	£0	£315,700	£374,400	£65,600	£440,000
C & D MACTAGGART SOLICITORS	£16,400	£25,500	£58,400	£100,400	£17,600	£118,000
C A PETRIE & CO SOLICITORS C/O MORGANS	£300	£0	£1,300	£1,600	£300	£1,800
C F BOYLE & CO SOLICITORS	£6,400	£0	£61,800	£68,200	£11,900	£80,100
C HOUSTON & CO SOLICITORS	£3,100	£1,300	£0	£4,400	£800	£5,200
CAESAR & HOWIE SOLICITORS	£257,000	£140,500	£59,600	£457,100	£81,700	£538,700
CAIRD VAUGHAN SOLICITORS	£138,400	£7,400	£503,600	£649,400	£114,100	£763,500
CAIRNS & CO SOLICITORS	£9,200	£5,000	£21,300	£35,500	£6,300	£41,800
CAIRNS BROWN SOLICITORS	£187,000	£47,200	£505,700	£739,900	£129,800	£869,700
CALDERS SOLICITORS	£2,300	£1,200	£0	£3,500	£600	£4,100
CALLAN & CO SOLICITORS	£1,300	£1,300	£4,500	£7,100	£1,200	£8,400
CALUM WEIR SOLICITORS	£7,600	£0	£117,100	£124,700	£21,800	£146,600
CAMERON MACAULAY SOLICITORS	£6,000	£5,400	£0	£11,400	£2,000	£13,400
CAMERON PINKERTON & CO SOLICITORS	£13,300	£20,900	£0	£34,200	£6,200	£40,400
CAMERONS SOLICITORS	£300	£0	£0	£300	£100	£400
CAMPBELL CONNON	£200	£500	£0	£700	£100	£800
CAMPBELL & CO SOLICITORS	£0	£0	£2,100	£2,100	£400	£2,500
CAMPBELL BOATH SOLICITORS	£35,300	£30,400	£94,500	£160,100	£28,100	£188,200
CAMPBELL CATHCART SOLICITORS	£200	£0	£0	£200	£0	£300
CAMPBELL RIDDELL BREEZE PATERSON SOLS.	£4,300	£10,000	£0	£14,300	£2,500	£16,800
CAMPBELL SIEVEWRIGHT & CO SOLICITORS	£5,500	£15,100	£7,800	£28,400	£5,000	£33,400
CAMPBELL SMITH SOLICITORS	£11,300	£83,600	£400	£95,200	£16,800	£112,100
CANNONS SOLICITORS	£300	£0	£0	£300	£100	£400
CAPITAL DEFENCE LAWYERS	£94,400	£0	£845,500	£939,900	£164,600	£1,104,600
CAROL A GARVIE SOLICITOR	£6,400	£13,600	£200	£20,300	£3,600	£23,800
CARR & CO SOLICITORS	£104,800	£67,300	£339,700	£511,800	£85,300	£597,200
CARR BERMAN CRICHTON SOLICITORS	£10,600	£8,800	£600	£20,000	£3,600	£23,600
CARRICK ROBB SOLICITORS	£3,900	£7,000	£0	£10,900	£1,900	£12,800
CARRUTHERS CURDIE STURROCK &CO SOLICITORS	£500	£3,000	£0	£3,400	£600	£4,000
CARTYS	£226,800	£131,700	£359,900	£718,400	£127,000	£845,400
CASSELS SOLICITORS	£6,900	£1,000	£56,300	£64,200	£11,200	£75,400
CASTLE LAW	£36,700	£0	£257,700	£294,500	£51,500	£346,000
CASTLEMILK LAW & MONEY ADVICE CENTRE	£130,400	£9,500	£200	£140,100	£24,800	£164,900
CAVERS & CO SOLICITORS	£3,400	£1,400	£9,300	£14,200	£2,500	£16,700
CENTRAL CRIMINAL LAWYERS SOLICITORS	£82,300	£0	£495,600	£577,900	£101,600	£679,600
CHARLES & R B ANDERSON SOLICITORS	£700	£0	£0	£700	£100	£800
CHARLES FERGUSON SOLICITOR ADVOCATE LTD	£28,900	£0	£185,700	£214,600	£37,600	£252,200
CHARLES WOOD & SON SOLICITORS	£11,800	£16,700	£14,800	£43,300	£7,700	£51,000
CLARE RYAN SOLICITOR	£3,600	£0	£34,000	£37,600	£0	£37,600
CLARK & WALLACE SOLICITORS	£0	£500	£0	£500	£100	£600
CLARK FERGUSON SOLICITORS	£6,400	£8,900	£34,200	£49,600	£8,700	£58,200
COCHRAN DICKIE & MACKENZIE SOLICITORS	£15,600	£26,200	£0	£41,900	£7,400	£49,300
COCKBURN MCGRANE SOLICITORS	£7,200	£23,000	£0	£30,300	£5,400	£35,700
COCKBURNS SOLICITORS	£4,300	£9,300	£42,000	£55,600	£9,800	£65,300
COMRIE POLLOCK LAW PARTNERSHIP SOLICITORS	£20,000	£51,500	£1,000	£72,500	£12,800	£85,300
CONDIES SOLICITORS	£9,100	£16,900	£11,900	£37,900	£6,600	£44,500
CONNELL & CONNELL SOLICITORS	£1,000	£5,700	£0	£6,700	£1,200	£7,900
CONROY MCINNES SOLICITORS	£23,600	£8,200	£21,800	£53,600	£9,500	£63,100
COOK STEVENSON & CO SOLICITORS	£43,700	£38,100	£41,400	£123,200	£21,800	£145,000
CORRIES SOLICITORS	£3,200	£0	£0	£3,200	£600	£3,900
CORRIGALL BLACK SOLICITORS	£5,000	£10,000	£3,300	£18,300	£3,200	£21,500
COWAN & CO SOLICITORS	£21,200	£44,000	£8,900	£74,100	£13,100	£87,200
COWAN DOUGLAS LAW	£1,100	£6,500	£1,000	£8,500	£800	£9,300
COWIE & CO	£1,500	£1,500	£0	£3,000	£500	£3,500
CRAIG WOOD SOLICITORS	£36,800	£0	£618,100	£655,000	£114,700	£769,600
CRAWFORD MASON & CO LTD SOLICITORS	£33,600	£1,300	£196,500	£231,300	£40,500	£271,800
CRIGGIES SOLICITORS	£112,900	£29,300	£343,600	£485,800	£85,300	£571,200
CROZIERS SOLICITORS	£51,900	£23,600	£202,800	£278,300	£48,900	£327,100
CULLEY & MCALPINE	£78,300	£28,200	£170,900	£277,400	£49,000	£326,400
D W SHAW SOLICITORS	£22,900	£24,700	£24,100	£71,800	£12,700	£84,500
D & J DUNLOP SOLICITORS	£11,100	£2,700	£16,700	£30,500	£5,400	£35,800
D A MILLIGAN & CO SOLICITORS	£2,100	£0	£14,900	£17,000	£3,000	£20,000
D H MACNEILL & CO SOLICITORS	£0	£0	£50,700	£50,700	£0	£50,700
D M MACKINNON WS SOLICITORS	£2,900	£1,300	£19,100	£23,300	£4,100	£27,300
D P B KANE & CO SOLICITORS	£10,500	£0	£33,100	£43,600	£7,600	£51,300
D.N.L.C.	£144,700	£1,200	£0	£145,800	£0	£145,800
DALLAS MCMILLAN SOLICITORS	£100	£5,300	£0	£5,500	£1,000	£6,400
DALLING SOLICITORS	£62,900	£4,200	£347,300	£414,400	£72,700	£487,100
D'ALVITO DEFENCE LAWYER	£3,600	£0	£6,300	£9,900	£1,700	£11,700
D'AMBROSIO SSC SOLICITORS	£2,300	£1,300	£0	£3,600	£0	£3,600
DAVID BROOKENS & COMPANY SOLICITORS	£6,300	£0	£104,100	£110,400	£19,300	£129,700
DAVID C CLAPHAM SOLICITOR	£0	£0	£700	£700	£100	£800
DAVID KINLOCH & CO SOLICITORS	£33,900	£1,300	£246,100	£281,400	£49,400	£330,800
DAVIDSON & SHIRLEY SOLICITORS	£5,700	£8,500	£30,300	£44,500	£7,800	£52,300
DAVIES WOOD SUMMERS SOLICITORS	£0	£0	£3,300	£3,300	£600	£3,900
DEAN & CO	£100	£0	£1,800	£1,900	£0	£1,900
DEAN THOMSON & CO SOLICITORS	£23,800	£34,800	£8,200	£66,800	£12,000	£78,800
DENIS C LONEY SOLICITOR	£4,100	£1,900	£0	£6,000	£1,100	£7,100
DERICK WILLIAMSON & CO SOLICITORS	£7,500	£0	£67,600	£75,100	£13,100	£88,200
DERRICK TRAINER SOLICITORS	£900	£0	£2,900	£3,700	£700	£4,400
DEWAR SPENCE SOLICITORS	£36,100	£19,000	£185,000	£240,200	£42,200	£282,400
DICKSON MCNIVEN & DUNN W.S. SOLICITORS	£0	£1,000	£0	£1,000	£200	£1,200
DIGBY BROWN & CO SOLICITORS	£37,300	£110,900	£0	£148,200	£26,000	£174,200
DILIP DEB SOLICITOR	£21,200	£2,100	£76,900	£100,100	£17,500	£117,700
DOMINIC SELLAR & CO	£2,100	£0	£15,500	£17,700	£3,100	£20,800
DONALDSON & HENDERSON SOLICITORS	£1,400	£10,300	£0	£11,700	£2,000	£13,700
DOONAN MCCAIG & CO SOLICITORS	£26,300	£0	£384,400	£410,800	£71,900	£482,700
DOUGHTYS SOLICITORS	£600	£0	£0	£600	£100	£700
DOUGLAS BARR & CO LIMITED SOLICITORS	£37,600	£13,100	£112,000	£162,700	£28,500	£191,200
DOUGLAS GILMOUR & SON SOLICITORS	£1,500	£2,200	£5,200	£9,000	£1,600	£10,600
DOUGLAS PETERS & CO SOLICITORS	£26,600	£24,300	£0	£50,900	£9,100	£60,000
DOUGLAS WRIGHT SOLICITOR	£100,400	£10,900	£286,600	£397,900	£69,900	£467,800
DOWLE SMITH & RUTHERFORD SOLICITORS	£400	£900	£1,300	£2,500	£400	£3,000
DOYLE & CO SOLICITORS	£9,000	£20,900	£21,200	£51,100	£9,000	£60,100
DREW-PAUL & MURRAY SOLICITORS	£300	£0	£0	£300	£100	£400
DRUMCHAPEL LAW & MONEY ADVICE CENTRE	£65,300	£0	£0	£65,300	£0	£65,300
DRUMMOND MILLER LLP	£413,200	£574,300	£48,300	£1,035,800	£183,700	£1,219,500
DUFFY TOSHNER & CO SOLICITORS	£22,300	£16,500	£41,600	£80,400	£14,200	£94,500
DUNCAN & WALLACE SOLICITORS	£900	£2,100	£700	£3,700	£600	£4,400
DUNIPACE BROWN SOLICITORS	£22,700	£0	£254,100	£276,800	£48,500	£325,300
DUNLOP & CO SOLICITORS	£0	£0	£10,500	£10,500	£0	£10,500
DUNLOP ALLEN & CO SOLICITORS	£31,200	£7,200	£164,300	£202,700	£35,500	£238,200
DUTHIE WARD SOLICITORS	£2,500	£15,500	£0	£18,000	£3,200	£21,200
DYKES GLASS & CO SOLICITORS	£23,100	£12,300	£32,600	£67,900	£12,000	£79,900
E THORNTON & CO SOLICITORS	£18,500	£3,200	£39,200	£60,900	£10,700	£71,600
EAST END COMMUNITY LAW CENTRE	£167,500	£1,700	£11,100	£180,200	£32,100	£212,300
EDINBURGH LAW	£82,100	£70,000	£15,900	£167,900	£29,700	£197,700
EILEEN DOMMER & CO SOLICITORS	£200	£1,500	-£300	£1,400	£200	£1,600
EILEEN M J PATERSON SOLICITOR	£200	£0	£15,700	£16,000	£2,700	£18,700
ELAINE BRUNGER & CO	£6,500	£0	£48,000	£54,500	£9,500	£64,100
ELIZABETH CRAIGMYLE T/A DISABILITY LEGAL SERVICES SOLICITORS	£100	£0	£0	£100	£0	£100
ELIZABETH WELSH FAMILY LAW PRACTICE	£22,900	£37,000	£1,500	£61,500	£11,000	£72,500
ELLIOT & CO SOLICITORS	£33,300	£35,800	£56,900	£126,000	£22,200	£148,200
ELP SOLICITORS	£100	£0	£0	£100	£0	£200
ERSKINE MACASKILL & CO SOLICITORS	£28,100	£54,300	£13,000	£95,500	£16,800	£112,300
ESSLEMONT CAMERON GAULD	£1,900	£200	£0	£2,200	£400	£2,500
ETHNIC MINORITIES LAW CENTRE SOLICITOR	£66,900	£6,100	£0	£73,000	£0	£73,000
EUAN ROBERTSON SOLICITORS	£5,400	£0	£100,700	£106,100	£18,600	£124,600
EWAN HARRIS & CO SOLICITORS	£5,900	£4,400	£3,200	£13,400	£2,400	£15,800
F T & D C WALLACE SOLICITORS	£20,000	£15,200	£14,400	£49,600	£8,800	£58,300
FAGANS SOLICITORS	£9,900	£6,800	£21,500	£38,300	£6,700	£45,000
FAIRBAIRNS SOLICITORS	£31,900	£0	£187,200	£219,100	£38,400	£257,400
FERGUSON & CO	£42,900	£14,200	£131,600	£188,700	£33,200	£221,900
FERGUSON & WILL SOLICITORS	£1,500	£3,800	£0	£5,300	£900	£6,200
FERGUSON & WILSON SOLICITORS	£22,300	£0	£284,800	£307,100	£53,700	£360,800
FERGUSON DEWAR SOLICITORS	£0	£13,300	£0	£13,300	£2,300	£15,600
FERGUSON MACSWEEN & STEWART SOLICITORS	£700	£1,700	£0	£2,400	£400	£2,900
FIELDING MCLEAN & CO SOLICITORS	£100	£0	£0	£100	£0	£100
FINLAY MACRAE SOLICITORS	£62,600	£54,300	£75,400	£192,400	£34,100	£226,400
FINLAYSON WISE SOLICITORS	£67,200	£21,100	£160,600	£249,000	£43,800	£292,700
FINLAYSONS SOLICITORS	£46,800	£10,500	£45,600	£103,000	£18,300	£121,300
FIONA CHRISTIE SOLICITOR	£1,500	£2,200	£33,400	£37,100	£6,600	£43,700
FITZPATRICK & CO SOLICITORS	£28,000	£12,100	£268,700	£308,800	£54,100	£362,900
FLEETWOOD & ROBB SOLICITORS	£13,000	£26,800	£3,900	£43,700	£7,700	£51,400
FLEMING & REID SOLICITORS & NOTARIES	£97,400	£34,300	£503,100	£634,800	£111,200	£746,100
FLYNN & CO SOLICITORS	£57,900	£4,300	£148,200	£210,400	£36,900	£247,300
FLYNN RUSSO & CO	£33,700	£5,300	£100,400	£139,500	£24,500	£164,000
FOGGO MACINNES	£9,200	£0	£99,700	£109,000	£19,100	£128,100
FORBES & CO SOLICITORS	£36,100	£0	£145,400	£181,500	£31,800	£213,200
FORDS SOLICITORS	£200	£0	£0	£200	£0	£200
FORREST CAMPBELL & ANDERSON SOLICITORS	£2,600	£3,400	£6,900	£13,000	£2,300	£15,200
FRANCHI FINNIESTON SOLICITORS	£33,500	£300	£466,200	£500,000	£87,600	£587,600
FRANK IRVINE SOLICITORS	£360,000	£21,800	£900	£382,700	£67,000	£449,700
FRASER SHEPHERD	£41,200	£37,800	£2,800	£81,700	£14,500	£96,300
FRAZER COOGANS SOLICITORS	£8,900	£20,300	£13,500	£42,700	£7,600	£50,300
FREDERICK & CO SOLICITORS	£700	£2,000	£1,100	£3,700	£700	£4,400
FREELANDS SOLICITORS	£19,200	£50,800	£20,200	£90,300	£15,900	£106,100
FRIELS SOLICITORS	£21,600	£41,900	£2,600	£66,100	£11,700	£77,800
FYFE & MURRAY SOLICITORS	£11,400	£11,000	£5,600	£28,000	£5,000	£33,000
FYFE IRELAND SOLICITORS	£0	£300	£0	£300	£100	£300
G KEENAN & CO SOLICITORS	£51,300	£14,400	£215,400	£281,100	£49,300	£330,400
G SWEENEY SOLICITORS LTD	£16,100	£0	£180,200	£196,300	£34,400	£230,700
G TIERNEY & CO SOLICITORS	£34,500	£0	£185,600	£220,100	£38,600	£258,600
G W T MURPHY & CO SOLICITORS	£2,600	£4,500	£27,800	£34,900	£6,100	£41,000
GAIL GOODFELLOW & CO SOLICITORS	£18,800	£0	£173,300	£192,100	£33,700	£225,800
GAIR & GIBSON SOLICITORS	£20,800	£17,400	£51,300	£89,500	£15,900	£105,400
GALLACHER & CO SOLICITORS	£40,600	£3,800	£270,700	£315,200	£55,300	£370,500
GALLAGHER SOLICITORS	£900	£0	£1,300	£2,200	£400	£2,600
GALLEN & CO SOLICITORS	£187,100	£49,400	£519,700	£756,200	£133,100	£889,300
GALLETLY & CO SOLICITORS	£30,800	£0	£150,800	£181,600	£31,800	£213,400
GARDEN STIRLING & BURNET SOLICITORS	£88,200	£65,100	£81,000	£234,400	£41,500	£275,900
GAVIN BAIN & CO SOLICITORS	£400	£0	£20,000	£20,300	£3,600	£23,900
GEDDES & CO COURT LAWYERS	£1,900	£2,000	£2,600	£6,600	£1,100	£7,700
GEORGE MATHERS & CO SOLICITORS	£319,400	£89,300	£814,800	£1,223,500	£215,500	£1,438,900
GEORGE MORE & CO SOLICITORS	£45,600	£0	£349,200	£394,800	£69,200	£464,000
GEORGESONS	£0	£1,500	£0	£1,500	£300	£1,700
GERARD MCGUIRE & CO SOLICITORS	£44,500	£11,700	£181,300	£237,500	£41,700	£279,300
GHAZALA AHMED, ROBERTSON & ROSS	£48,000	£4,600	£0	£52,600	£9,200	£61,800
GIBSON & KENNEDY SOLICITORS	£0	£2,100	£0	£2,100	£400	£2,500
GILDEAS SOLICITORS	£0	£8,300	£0	£8,300	£600	£9,000
GILFEDDER & MCINNES SLICITORS	£16,800	£0	£145,200	£162,000	£26,700	£188,700
GILLESPIE GIFFORD & BROWN SOLICITORS	£4,900	£10,600	£1,900	£17,500	£3,100	£20,500
GILLESPIE MACANDREW SOLICITORS	£0	£400	£0	£400	£100	£500
GILLESPIE MACANDREW WS SOLICITORS	£2,500	£8,500	£0	£11,000	£1,900	£13,000
GILLIAN BAKER FAMILY LAW	£12,600	£11,800	£2,700	£27,100	£4,800	£31,900
GILMORE LEWIS SOLICITORS	£14,200	£18,700	£6,200	£39,100	£6,900	£46,000
GILROY & CO	£17,600	£0	£194,700	£212,300	£37,200	£249,400
GLASS MCDOWALL SOLICITORS	£50,400	£8,700	£147,600	£206,700	£36,500	£243,200
GLEESON MCCAFFERTY LAW SOLICITORS	£69,500	£34,300	£198,500	£302,400	£53,200	£355,600
GOLDSMITH & HUGHES SOLICITORS	£5,900	£5,300	£0	£11,200	£2,000	£13,200
GOOD & MOORE	£100	£0	£300	£400	£0	£400
GOOD LAW	£0	£0	£11,100	£11,100	£0	£11,100
GORDON FLEETWOOD	£0	£0	£10,300	£10,300	£0	£10,300
GORDON NICOL	£13,800	£0	£69,200	£83,000	£14,500	£97,600
GORDON WILLIAMS	£0	£0	£1,000	£1,000	£0	£1,000
GORDON & SMYTH SOLICITORS	£1,000	£0	£198,900	£199,900	£35,000	£234,800
GORDON MCBAIN & CO SOLICITORS	£0	£0	£1,600	£1,600	£300	£1,800
GORDON RITCHIE & CO SOLICITORS	£56,000	£400	£469,700	£526,000	£92,100	£618,200
GOSTELOW & CO SOLICITORS	£40,100	£36,300	£5,600	£82,000	£14,700	£96,700
GOURLEY MCBAIN SOLICITORS	£14,200	£15,700	£10,800	£40,600	£7,100	£47,700
GRADY & CO SOLICITORS	£57,900	£0	£379,400	£437,300	£76,600	£513,900
GRAEME MURRAY & CO SOLICITORS	£99,900	£59,600	£277,700	£437,300	£77,200	£514,500
GRAEME RUNCIE & CO SOLICITORS	£12,100	£0	£77,700	£89,900	£15,700	£105,600
GRAHAM WALKER SOLICITORS	£58,400	£0	£326,500	£384,900	£67,500	£452,400
GRANT & WYLIE SOLICITORS	£0	£0	£4,500	£4,500	£800	£5,300
GRANT BROWN LINDSAY SOLICITORS	£1,900	£8,100	£0	£10,000	£1,800	£11,800
GRANT SMITH LAW PRACTICE SOLICITORS	£8,200	£9,400	£101,100	£118,700	£20,800	£139,400
GRAY & CO SOLICITORS	£192,500	£1,900	£29,200	£223,600	£39,200	£262,800
GRAY & GRAY SOLICITORS	£34,100	£18,400	£69,000	£121,400	£21,400	£142,800
GRAY & CONNOCHIE SOLICITORS	£8,900	£15,400	£18,000	£42,300	£7,500	£49,800
GRAY & KELLAS SOLICITORS	£30,300	£1,700	£194,100	£226,200	£39,600	£265,800
GRAY MUIRHEAD SOLICITORS	£600	£4,500	£0	£5,100	£900	£6,000
GRAYS SOLICITORS	£1,700	£7,200	£5,000	£13,800	£2,400	£16,300
GRIEVE GRIERSON MOODIE & WALKER SOLICITORS	£1,600	£1,200	£0	£2,800	£500	£3,300
GRIGOR & YOUNG SOLICITORS	£11,900	£37,000	£20,600	£69,500	£12,200	£81,700
GUARINO & THOMSON	£15,900	£0	£195,300	£211,200	£37,000	£248,200
GWEN WOOD SOLICITOR	£2,900	£0	£3,200	£6,200	£1,100	£7,300
H K PAUL & CO SOLICITORS	£5,000	£0	£50,400	£55,400	£9,700	£65,100
HADDON & TURNBULL SOLICITORS	£9,200	£9,000	£25,100	£43,400	£7,700	£51,100
HAIG-SCOTT & CO SOLICITORS	£1,600	£10,500	£0	£12,200	£2,200	£14,300
HALL & HAUGHEY SOLICITORS	£18,600	£0	£168,200	£186,800	£32,700	£219,500
HAMILTON BURNS & COMPANY SOLICITORS	£268,600	£94,700	£331,300	£694,700	£121,900	£816,600
HAMILTON ROSS SOLICITORS	£1,600	£29,400	£4,300	£35,300	£6,200	£41,500
HAMILTON WATT & CO SOLICITORS	£700	£3,100	£0	£3,800	£700	£4,500
HAMISH L MELROSE	£300	£0	£3,300	£3,600	£0	£3,600
HANN & CO SOLICITORS	£5,200	£4,900	£300	£10,400	£1,800	£12,200
HANNAY FRASER & CO SOLICITORS	£6,400	£0	£39,300	£45,700	£8,000	£53,700
HARDING & CO SOLICITORS	£88,400	£0	£168,200	£256,600	£45,000	£301,500
HARDY MACPHAIL SOLICITORS	£400	£4,400	£0	£4,800	£900	£5,700
HARLEY & CO SOLICITORS	£14,300	£0	£82,600	£96,900	£17,000	£113,900
HAROLD W JOSEPH SOLICITORS	£3,500	£10,200	£0	£13,700	£2,400	£16,200
HARPER ROBERTSON & SHANNON SOLICITORS	£8,400	£7,900	£2,900	£19,200	£3,400	£22,600
HART SMITH & CO SOLICITORS	£600	£0	£0	£600	£100	£700
HARTER & CO SOLICITORS	£1,600	£4,500	£4,600	£10,600	£1,900	£12,500
HASTINGS & CO SOLICITORS	£10,200	£18,600	£1,600	£30,300	£5,400	£35,700
HAY CASSELS SOLICITORS	£13,500	£18,700	£18,900	£51,100	£9,100	£60,200
HBM SAYERS	£4,700	£47,900	£600	£53,200	£9,300	£62,600
HBM SAYERS GIUSTI MARTIN	£3,000	£15,400	£0	£18,300	£3,200	£21,600
HEADRICK INGLIS GLEN & CO SOLICITORS	£800	£17,400	£0	£18,200	£3,200	£21,400
HELEN KELLY & ASSOCIATES	£2,100	£500	£0	£2,600	£500	£3,100
HEPWORTH & CO SOLICITORS	£26,900	£1,800	£37,500	£66,100	£11,600	£77,700
HERD LAW LIMITED	£7,500	£11,100	£13,400	£32,000	£5,700	£37,700
HEWATS SOLICITORS	£2,300	£500	£0	£2,800	£500	£3,300
HIGGINS MORLEDGE & LITTERICK SOLICITORS	£62,600	£0	£583,300	£646,000	£113,100	£759,100
HIGHLAND LAW PRACTICE	£10,300	£11,700	£24,200	£46,200	£8,200	£54,400
HILL & ROBB SOLICITORS	£16,200	£14,000	£2,500	£32,700	£5,900	£38,600
HILLAND MCNULTY	£200	£700	£4,600	£5,500	£1,000	£6,400
HINGSTONS	£5,500	£0	£133,100	£138,500	£24,200	£162,800
HODGE SOLICITORS LLP	£43,100	£27,500	£82,600	£153,300	£27,000	£180,300
HOLMES MACKILLOP SOLICITORS	£200	£2,100	£0	£2,300	£400	£2,700
HOWAT ASSOCIATES	£500	£800	£0	£1,300	£200	£1,500
HUGHES DOWDALL SOLICITORS	£26,100	£30,200	£118,900	£175,200	£30,800	£205,900
HUGHES WALKER SOLICITORS	£124,900	£143,100	£320,500	£588,500	£103,300	£691,800
HUNTER & ROBERTSON SOLICITORS	£58,300	£78,400	£185,600	£322,300	£56,700	£379,000
HUNTER BURNS & OGG SOLICITORS	£4,100	£2,400	£900	£7,400	£1,400	£8,800
HUTCHESON & CO SOLICITORS	£3,500	£13,000	£0	£16,500	£2,900	£19,400
HUTCHISON SOLICITORS	£45,100	£0	£273,000	£318,100	£55,700	£373,800
IAIN MORTON SOLICITOR	£100	£0	£1,800	£1,900	£0	£1,900
IAIN SMITH & CO SOLICITORS	£24,200	£22,500	£0	£46,700	£8,300	£55,000
IAIN SMITH & PARTNERS W S SOLICITORS	£35,200	£26,900	£51,500	£113,600	£20,200	£133,800
IAN MCCARRY SOLICITORS	£116,300	£0	£470,500	£586,800	£102,800	£689,600
IAN MILLIGAN SOLICITOR	£4,100	£0	£68,500	£72,600	£12,700	£85,300
IAN SCOTT SOLICITORS	£6,800	£0	£90,100	£96,900	£17,000	£113,800
IAN A MCFARLANE & CO SOLICITORS	£400	£0	£0	£400	£100	£400
IAN C MCCARTHY SOLICITORS	£25,500	£9,000	£94,000	£128,500	£22,500	£151,100
IAN GORDON MCLEAN IN SEQUESTRATION	£0	£0	£1,700	£1,700	£300	£2,000
IAN S SMART & CO SOLCITORS	£13,200	£37,200	£12,300	£62,700	£11,000	£73,700
IAN SMITH WATSON SOLICITORS SCOTLAND LTD	£100	£200	£0	£300	£0	£300
IMMIGRATION ADVISORY SERVICE	£105,600	£400	£0	£106,000	£18,600	£124,600
INKSTERS SOLICITORS	£1,100	£7,500	£0	£8,600	£1,500	£10,100
INNES & MACKAY SOLICITORS	£29,800	£41,700	£8,800	£80,300	£14,300	£94,600
INNES JOHNSTON & CO SOLICITORS	£40,900	£33,200	£43,000	£117,100	£20,800	£137,900
INVERNESS LEGAL SERVICES FOR CRIMINAL ADVOCACY	£9,000	£0	£66,000	£75,000	£13,200	£88,200
ISABEL J ANDERSON W.S	£13,100	£0	£0	£13,100	£2,300	£15,400
J BELTRAMI & BERLOW	£13,500	£0	£385,800	£399,300	£69,800	£469,100
J K CAMERON SOLICITORS	£6,100	£10,500	£16,200	£32,700	£5,700	£38,400
J MYLES & CO	£21,400	£63,800	£70,100	£155,300	£27,300	£182,600
J WHITE & CO	£3,700	£5,400	£9,900	£19,000	£3,300	£22,400
J & G WILSON SOLICITORS	£1,100	£0	£0	£1,100	£200	£1,300
J C BARTLETT & CO SOLICITORS	£1,700	£800	£3,000	£5,400	£500	£5,900
J C HUGHES & CO SOLICITORS	£231,100	£46,200	£566,400	£843,700	£148,500	£992,300
J D BANNATYNE & CAMPBELL SOLICITORS	£11,500	£4,100	£50,700	£66,300	£11,600	£78,000
J D CLARK & ALLAN SOLICITORS	£600	£5,100	£4,400	£10,100	£1,800	£11,900
J E P ROBERTSON & SON SOLICITORS	£600	£0	£0	£600	£100	£700
J GREER MCROBERTS SOLICITORS	£0	£0	£17,500	£17,500	£3,100	£20,600
J IAN GILLIES SOLICITORS	£46,800	£0	£256,800	£303,600	£53,200	£356,700
J L ANDERSON SOLICITORS	£0	£100	£0	£100	£0	£100
J MCSPARRAN & MCCORMICK SOLICITORS	£100	£0	£15,800	£15,900	£2,800	£18,700
J P MOWBERRY SOLICITORS	£7,900	£0	£43,100	£51,000	£100	£51,000
J PARIS STEELE & CO SOLICITORS	£100	£0	£0	£100	£0	£100
J STUART COBB SOLICITORS	£0	£0	£4,100	£4,100	£700	£4,800
J WATSON SCOTT & CO SOLICITORS	£8,700	£7,300	£19,600	£35,600	£6,300	£41,800
JACK BROWN & COMPANY SOLICITORS	£11,300	£7,400	£108,400	£127,100	£22,200	£149,300
JACK GOWANS & MARC DICKSON SOLICITORS	£20,700	£17,900	£111,200	£149,900	£26,400	£176,200
JACK GRANT & CO SOLICITORS	£35,900	£46,300	£60,500	£142,600	£25,300	£167,900
JACKSON & CO SOLICITORS	£30,800	£32,400	£53,800	£117,100	£20,600	£137,700
JACQUELINE DOYLE & CO	£3,100	£1,800	£4,900	£9,800	£1,700	£11,600
JAIN, NEIL & RUDDY	£56,400	£14,000	£7,900	£78,300	£13,800	£92,100
JAMES IRVINE SOLICITOR	£29,600	£0	£316,000	£345,600	£60,500	£406,100
JAMES & GEORGE COLLIE SOLICITORS	£1,200	£900	£0	£2,100	£400	£2,400
JAMES A MCCANN & CO SOLICITORS	£7,700	£2,800	£3,000	£13,600	£2,500	£16,100
JAMES GRANT & CO SOLICITORS	£1,600	£0	£25,500	£27,100	£0	£27,100
JAMES GUTHRIE & CO SOLICITORS	£10,900	£8,000	£10,500	£29,500	£5,200	£34,700
JAMES M CARMICHAEL SOLICITOR	£4,700	£0	£49,500	£54,300	£9,500	£63,800
JAMES MCKAY CRIMINAL DEFENCE SOLICITORS	£20,100	£0	£256,500	£276,600	£48,500	£325,100
JAMES R WALLACE SOLICITORS	£0	£0	£109,600	£109,600	£19,200	£128,800
JAMES STEWART & CO SOLICITORS	£200	£100	£0	£400	£100	£500
JAMES THOMSON & SON SOLICITORS	£0	£2,500	£0	£2,500	£400	£3,000
JAMESON & MACKAY SOLICITORS	£4,000	£5,400	£4,000	£13,500	£2,400	£15,900
JAMIESON DAVIE SOLICITORS	£300	£0	£0	£300	£100	£400
JANE MACLEOD SOLICITORS	£0	£0	£10,500	£10,500	£1,800	£12,300
JARDINE DONALDSON SOLICITORS	£29,200	£31,100	£11,800	£72,100	£12,700	£84,800
JAS CAMPBELL & CO W.S. SOLICITORS	£19,600	£16,200	£10,100	£45,900	£8,100	£54,000
JAS. S GROSSET SOLICITORS	£36,900	£20,600	£23,600	£81,100	£14,200	£95,300
JEFFREY AITKEN & CO SOLICITORS	£5,100	£15,200	£4,400	£24,700	£4,300	£29,100
JENNIFER LAUGHLAND SOLICITORS AT SHELTER HOUSING LAW SERVICE	£59,100	£10,800	£0	£70,000	£13,000	£82,900
JIM FRIEL & CO SOLICITORS	£72,700	£0	£527,200	£599,900	£105,200	£705,100
JOHN PRYDE SOLICITORS	£11,900	£0	£181,500	£193,500	£33,900	£227,400
JOHN A BRYAN & CO SOLICITORS	£5,200	£0	£105,400	£110,600	£19,400	£130,000
JOHN CARROLL & CO SOLICITORS	£100	£0	£145,100	£145,200	£25,400	£170,600
JOHN HENDERSON & SONS SOLICITORS	£76,300	£145,800	£214,300	£436,400	£76,900	£513,300
JOHN J SMITH & CO SOLS & LAW ACCOUNTANTS	£9,200	£17,300	£6,200	£32,700	£5,800	£38,600
JOHN JACKSON & DICK SOLICITORS	£23,500	£23,600	£2,100	£49,100	£8,800	£57,900
JOHN MACAULAY & CO SOLICITORS	£7,400	£0	£39,400	£46,700	£8,200	£54,900
JOHN MACRITCHIE & CO SSC	£26,300	£0	£212,800	£239,100	£41,900	£280,900
JOHN MCGOVERN & CO SOLICITORS	£12,900	£14,800	£83,100	£110,800	£19,400	£130,200
JOHN MULHOLLAND SOLICITOR	£0	£0	£4,800	£4,800	£800	£5,600
JOHN OWENS & CO SOLICITORS	£1,000	£1,000	£9,600	£11,700	£2,000	£13,700
JOHN R MUIR & CO SOLICITORS	£100	£0	£0	£100	£0	£100
JOHN Y ROBERTSON & CO SOLICITORS	£1,300	£11,400	£200	£13,000	£2,300	£15,200
KAY & CO SOLICITORS	£5,200	£600	£21,300	£27,100	£0	£27,100
KEE SOLICITORS	£300	£10,000	£0	£10,300	£1,800	£12,100
KEEGAN SMITH SSC SOLICITORS	£37,000	£0	£498,000	£535,000	£93,600	£628,700
KEENE & COMPANY SOLICITORS	£14,300	£900	£40,000	£55,200	£9,700	£64,900
KEITH J TUCK & CO SOLICITORS	£36,500	£3,600	£212,200	£252,200	£44,100	£296,400
KEITH S BOVEY SOLICITORS	£0	£0	£16,100	£16,100	£2,800	£18,900
KELLY & CO SOLCITORS	£63,800	£60,200	£60,600	£184,600	£32,400	£217,000
KELLY RANKIN & BRESLIN SOLICITORS	£17,000	£2,600	£61,000	£80,700	£14,200	£94,900
KEN MACDONALD & CO SOLICITORS	£10,200	£500	£62,000	£72,700	£12,800	£85,500
KENNEDY & CO. SOLICITORS	£19,700	£4,900	£21,100	£45,700	£8,100	£53,800
KENNETH F BROWN SOLICITOR	£500	£1,300	£0	£1,800	£300	£2,100
KENNETH M GREENER SOLICITORS	£47,800	£22,600	£41,100	£111,400	£19,700	£131,000
KENNETH PATERSON SOLICITORS	£41,500	£1,400	£0	£42,900	£7,600	£50,400
KERR & CO SOLICITORS	£4,000	£3,400	£500	£7,900	£1,400	£9,300
KERR STIRLING LLP	£3,400	£7,000	£8,800	£19,200	£3,400	£22,500
KIDSTONS & CO SOLICITORS	£2,500	£1,100	£1,500	£5,100	£900	£6,000
KILCOYNE & CO SOLICITORS	£52,900	£25,500	£51,700	£130,100	£22,800	£152,900
KINNEAR & FALCONER SOLICITORS	£8,500	£9,000	£25,100	£42,500	£7,500	£50,000
KIPPEN CAMPBELL SOLICITORS	£21,500	£35,000	£0	£56,500	£10,100	£66,600
KNOX & CO SOLICITORS	£23,100	£0	£98,000	£121,100	£21,200	£142,300
KW LAW	£93,000	£58,500	£215,500	£367,000	£65,000	£432,000
LAMBERT & CO SOLICITORS	£43,300	£16,000	£22,800	£82,000	£14,500	£96,500
LAMBIE LAW PARTNERSHIP SOLICITORS	£60,400	£38,000	£305,000	£403,300	£70,900	£474,200
LATHAM & CO SOLICITORS	£21,800	£26,400	£20,200	£68,400	£12,100	£80,500
LAURIE & CO	£1,000	£300	£0	£1,400	£200	£1,600
LAVERTY & CO SOLICITORS	£700	£600	£500	£1,700	£300	£2,000
LAVERY SMITH & CO SOLICITORS	£45,300	£7,600	£238,000	£290,800	£51,100	£342,000
LAWFORD KIDD SOLICITORS	£0	£6,000	£0	£6,000	£1,000	£7,000
LAWSON COULL & DUNCAN SOLICITORS	£64,000	£28,200	£229,400	£321,500	£56,300	£377,900
LEDINGHAM CHALMERS SOLICITORS	£0	£4,300	£0	£4,300	£800	£5,100
LEFEVRE LITIGATION SOLICITORS	£6,100	£0	£134,400	£140,500	£24,600	£165,200
LEONARDS SOLICITORS	£11,300	£27,800	£20,000	£59,200	£10,500	£69,600
LEVY & MACRAE SOLICITORS	£0	£2,500	£800	£3,300	£600	£3,900
LIAM O'DONNELL SOLICITORS	£27,200	£0	£359,200	£386,300	£67,700	£454,000
LIAM ROBERTSON SOLICITOR	£21,600	£0	£251,700	£273,300	£47,900	£321,200
LIDDLE & ANDERSON SOLICITORS	£1,300	£1,300	£0	£2,700	£500	£3,100
LINDA GEORGE FAMILY LAW	£32,100	£72,100	£14,200	£118,400	£20,900	£139,400
LINDSAY SOLICITORS	£27,500	£9,800	£21,700	£58,900	£10,500	£69,400
LINDSAY & KIRK SOLICITORS	£43,600	£45,400	£71,500	£160,500	£28,200	£188,700
LINDSAYS SOLICITORS	£6,500	£22,000	£0	£28,500	£5,000	£33,600
LIVINGSTONE BROWN SOLICITORS	£618,900	£130,900	£672,400	£1,422,200	£250,700	£1,672,900
LLOYD GREEN & CO SOLICITORS	£400	£32,100	£0	£32,600	£5,700	£38,300
LOUDONS SOLICITORS	£0	£3,200	£0	£3,200	£600	£3,800
LOVELLS SOLICITORS	£0	£1,200	£0	£1,200	£200	£1,400
LOWS ORKNEY SOLICITORS	£7,200	£6,900	£5,700	£19,800	£3,600	£23,400
LYNCH & CO SOLICITORS	£5,400	£16,200	£19,300	£40,900	£7,200	£48,100
LYNN HERBERT SOLICITOR	£26,000	£28,900	£18,700	£73,600	£13,100	£86,600
LYONS LAING SOLICITORS	£20,600	£5,600	£27,900	£54,200	£9,600	£63,800
M G SYKES & CO SOLICITORS	£300	£0	£0	£300	£100	£400
MACALLANS	£18,300	£29,300	£800	£48,500	£8,600	£57,100
MACARTHUR STEWART SOLICITORS	£2,300	£4,700	£5,200	£12,200	£2,100	£14,300
MACAULAY & CO SOLICITORS	£700	£0	£0	£700	£100	£800
MACBETH & MACLAGAN SOLICITORS	£48,800	£2,400	£37,600	£88,900	£15,600	£104,500
MACBETH CURRIE & CO SOLICITORS	£16,600	£19,600	£13,700	£49,800	£8,800	£58,600
MACBRIDE MUNRO & CO SOLICITORS	£200	£0	£0	£200	£0	£200
MACBRIDE SMITH & CO SOLICITORS	£27,200	£0	£280,700	£307,900	£53,900	£361,800
MACDONALD & CO	£1,700	£3,100	£1,200	£6,000	£1,100	£7,100
MACDONALD MACIVER & CO SOLICITORS	£1,100	£5,800	£19,100	£26,100	£4,600	£30,700
MACDONALDS SOLICITORS	£15,600	£12,100	£0	£27,800	£5,000	£32,800
MACFARLANE YOUNG & CO SOLICITORS	£7,100	£7,600	£0	£14,700	£2,600	£17,300
MACGREGOR & CO SOLICITORS	£4,300	£100	£0	£4,400	£800	£5,100
MACHARDY ALEXANDER & WHYTE SOLICITORS	£7,600	£5,400	£7,900	£20,800	£3,700	£24,500
MACINTOSH HUMBLE SOLICITORS	£13,500	£9,800	£1,400	£24,600	£4,300	£29,000
MACKENZIE & CORMACK SOLICITORS	£400	£0	£0	£400	£100	£500
MACKIE & DEWAR SOLICITORS	£14,200	£12,100	£114,200	£140,500	£24,700	£165,200
MACKIE THOMSON & CO SOLICITORS	£2,700	£1,500	£0	£4,300	£800	£5,000
MACKINLAY & SUTTIE SOLICITORS	£73,700	£15,600	£32,000	£121,300	£21,400	£142,700
MACKINTOSH & WYLIE SOLICITORS	£25,300	£21,900	£22,700	£69,900	£12,500	£82,500
MACLAY MURRAY & SPENS SOLICITORS	£500	£0	£0	£500	£100	£500
MACLEOD & MACCALLUM SOLICITORS	£54,200	£98,000	£9,000	£161,200	£28,400	£189,700
MACLEODS WS SOLICITORS	£2,700	£17,600	£0	£20,300	£3,600	£23,900
MACMILLAN & CO SOLICITORS	£600	£800	£0	£1,400	£200	£1,600
MACMILLANS SOLICITORS	£21,000	£600	£90,500	£112,100	£19,700	£131,800
MACNABS SOLICITORS	£38,400	£59,000	£33,300	£130,600	£23,100	£153,700
MACNAIRS SOLICITORS	£22,400	£23,100	£6,300	£51,800	£9,200	£61,000
MACPHEE & PARTNERS SOLICITORS	£16,300	£24,800	£82,900	£124,000	£21,800	£145,700
MACPHERSON & CO SOLICITORS	£13,800	£17,300	£0	£31,200	£5,600	£36,800
MACPHERSON MAGUIRE COOK SOLICITORS	£800	£21,400	£0	£22,200	£3,900	£26,100
MACRAE STEPHEN & CO SOLICITORS	£300	£700	£0	£1,000	£200	£1,200
MAILERS SOLICITORS	£3,400	£3,700	£18,300	£25,500	£4,500	£29,900
MAINS SOLICITORS	£13,400	£7,900	£12,200	£33,400	£6,000	£39,400
MALCOLM & HUTCHISON SOLICITORS	£800	£1,300	£5,100	£7,200	£1,300	£8,500
MALCOLM JACK & MATHESON SOLICITORS	£35,600	£35,200	£30,600	£101,400	£18,000	£119,400
MANINI BELARDO SOLICITORS	£38,000	£0	£200,400	£238,400	£39,900	£278,300
MANN SOLICITORS	£1,700	£0	£44,800	£46,500	£8,100	£54,600
MARGARET GRAY & COMPANY SOLICITORS	£17,200	£10,400	£1,200	£28,800	£5,100	£33,900
MARIE A LAND SOLICITOR	£85,800	£32,200	£98,700	£216,700	£38,200	£254,900
MARSHALL ROSS & MUNRO SOLICITORS	£500	£600	£0	£1,100	£200	£1,300
MARSHALL WILSON SOLICITORS	£79,800	£51,100	£148,800	£279,700	£49,400	£329,100
MARTIN & COMPANY SOLICITORS	£37,200	£3,200	£226,600	£267,000	£46,800	£313,800
MARTIN DUFFY SOLICITORS	£800	£0	£3,500	£4,300	£0	£4,300
MARTIN JOHNSTON & SOCHA SOLICITORS	£100,000	£0	£804,200	£904,200	£158,400	£1,062,600
MARTIN RAMSAY MCINNES SOLICITOR	£700	£0	£29,000	£29,700	£0	£29,700
MASSON & GLENNIE SOLICITORS	£3,800	£11,900	£5,200	£21,000	£3,700	£24,700
MASTERS LEGAL SERVICES	£20,300	£4,400	£1,300	£26,000	£4,700	£30,600
MATHESON RITCHIE	£32,700	£34,600	£148,900	£216,200	£38,000	£254,200
MATHIE LENNOX & CO SOLICITORS	£2,300	£6,200	£0	£8,400	£1,500	£9,900
MATHIE MACLUCKIE SOLCITORS	£12,100	£25,100	£800	£37,900	£6,800	£44,700
MATHIE MORTON SOLICITORS	£10,500	£15,200	£5,900	£31,600	£5,700	£37,300
MATTHEW BROWN SOLICITORS	£71,000	£15,800	£319,700	£406,400	£71,500	£477,900
MAXWELL MACLAURIN SOLICITORS	£15,900	£45,300	£1,500	£62,800	£11,100	£73,900
MCAFEE SOLICITORS	£37,800	£0	£447,000	£484,800	£84,900	£569,700
MCANDREW & CO SOLICITORS	£13,400	£26,900	£4,900	£45,200	£8,000	£53,200
MCARDLE SOLICITORS	£79,700	£1,900	£195,800	£277,300	£49,000	£326,400
MCARTHUR STANTON SOLICITORS	£26,500	£25,300	£44,900	£96,700	£17,000	£113,700
MCAULEY MCCARTHY & CO SOLICITORS	£116,000	£73,000	£20,600	£209,600	£37,000	£246,600
MCBRIDE & CO SOLICITORS	£29,000	£8,300	£142,900	£180,200	£31,500	£211,700
MCCAFFERTY & CO SOLICITORS	£13,100	£1,800	£40,400	£55,300	£9,700	£65,000
MCCANN & CO SOLICITORS	£4,200	£0	£86,400	£90,500	£15,800	£106,400
MCCASH & HUNTER SOLICITORS	£20,700	£10,700	£0	£31,300	£5,600	£37,000
MCCLAY & CO SOLICITORS	£26,400	£0	£107,100	£133,500	£23,400	£156,900
MCCLURE COLLINS SOLICITORS	£149,600	£24,900	£195,400	£369,900	£65,200	£435,100
MCCLURE NAISMITH SOLICITORS	£400	£0	£0	£400	£100	£400
MCCLUSKEY BROWNE SOLICITORS	£38,100	£19,800	£270,900	£328,900	£57,800	£386,700
MCCONNACHIE & CO SOLICITORS	£2,600	£2,300	£700	£5,500	£1,000	£6,400
MCCONVILLE O'NEILL SOLICITORS	£300	£0	£0	£300	£0	£300
MCCORMICK & NICHOLSON SOLICITORS	£0	£4,300	£0	£4,300	£800	£5,100
MCCOURTS SOLICITORS	£700	£0	£5,600	£6,400	£1,100	£7,500
MCCREADY & CO SOLICITORS	£20,600	£0	£43,300	£63,900	£11,200	£75,100
MCCUSKER COCHRANE & GUNN SOLICITORS	£600	£0	£0	£600	£100	£700
MCCUSKER MCELROY & PARTNERSHIP	£1,300	£0	£2,500	£3,700	£700	£4,400
MCCUSKER MCELROY & CO	£150,700	£0	£992,300	£1,143,000	£200,300	£1,343,400
MCDAID FARRELL SOLICITORS	£200	£0	£26,900	£27,100	£4,700	£31,900
MCFADYEN & SEMPLE SOLICITORS	£14,100	£14,200	£65,100	£93,300	£16,400	£109,700
MCFARLANE & CO SOLICITORS	£400	£0	£0	£400	£100	£500
MCGEEHAN & COMPANY	£0	£0	£500	£500	£0	£500
MCGINNESS FRASER SOLICITORS	£2,000	£1,700	£66,000	£69,800	£12,200	£82,000
MCGOVERN & CO SOLICITORS	£20,600	£0	£191,500	£212,100	£37,100	£249,200
MCGRADE & COMPANY	£67,200	£0	£0	£67,200	£11,900	£79,100
MCGREEVY & CO	£6,100	£0	£40,200	£46,300	£4,800	£51,100
MCILROY HIPWELL & DINGWALL SOLICITORS	£4,800	£3,800	£0	£8,500	£1,600	£10,100
MCINTOSH MCTAGGART	£6,100	£21,200	£500	£27,700	£5,000	£32,700
MCINTOSH & MACLACHLAN SOLICITORS	£18,100	£8,900	£8,600	£35,700	£6,300	£42,000
MCINTYRE & CO SOLICITORS	£17,300	£29,400	£32,100	£78,800	£13,900	£92,700
MCINTYRE BERLOW SOLICITORS	£0	£0	£500	£500	£100	£600
MCJERROW & STEVENSON SOLICITORS	£22,100	£25,600	£0	£47,600	£8,600	£56,300
MCKAY & NORWELL SOLICITORS	£57,900	£55,200	£2,000	£115,200	£20,400	£135,600
MCKENNAS SOLICITORS	£84,900	£55,200	£124,600	£264,600	£46,500	£311,100
MCKENZIES SOLICITORS	£20,900	£24,900	£69,200	£114,900	£20,200	£135,100
MCKINLEY & CO	£100	£0	£5,100	£5,200	£0	£5,200
MCKINNON & CO SOLICITORS	£1,300	£0	£0	£1,300	£300	£1,600
MCKINNON FORBES SOLICITORS	£13,600	£17,500	£1,200	£32,300	£5,800	£38,100
MCKINNON HEWITT SOLICITORS	£45,000	£23,100	£400	£68,500	£12,400	£80,900
MCLACHLAN KONOPKA & CO SOLICITORS	£14,300	£7,000	£21,600	£43,000	£7,600	£50,600
MCLEISH CARSWELL SOLICITORS	£7,900	£17,800	£0	£25,700	£4,600	£30,200
MCLENNAN ADAM DAVIS SOLICITORS	£186,200	£73,500	£507,400	£767,100	£135,000	£902,200
MCMILLAN KILPATRICK SOLICITORS	£5,000	£1,300	£1,300	£7,600	£1,400	£9,000
MCNEILS SOLICITORS	£1,300	£0	£0	£1,300	£200	£1,600
MCQUILLAN GLASSER & WAUGHMAN	£139,500	£44,700	£142,600	£326,700	£57,400	£384,100
MCSHERRY HALLIDAY SOLICITORS	£14,900	£9,900	£0	£24,800	£4,400	£29,200
MCSPORRANS	£20,700	£0	£158,800	£179,500	£31,400	£211,000
MCVEY & MURRICANE SOLICITORS	£800	£400	£300	£1,500	£300	£1,700
MCWHINNEY RICHARDS SOLICITORS	£33,500	£15,500	£70,600	£119,600	£21,100	£140,700
MEGSON & CO SOLICITORS	£5,700	£0	£61,600	£67,400	£11,800	£79,200
MELLICKS SOLICITORS	£7,900	£24,700	£0	£32,500	£5,700	£38,200
MELROSE & PORTEOUS SOLICITORS	£10,500	£7,000	£13,600	£31,100	£5,500	£36,600
MESSRS MACASKILLS SOLCITORS	£1,200	£0	£0	£1,200	£200	£1,500
MHARI S MACTAGGART SOLICITORS	£16,800	£17,100	£0	£33,900	£6,100	£39,900
MICHAEL CHAPMAN SOLICITORS	£1,500	£0	£51,200	£52,600	£9,200	£61,900
MICHAEL HORSMAN & CO SOLICITORS	£13,500	£0	£71,100	£84,600	£14,800	£99,400
MICHAEL LOTT SOLICITORS	£9,100	£10,600	£13,300	£33,000	£5,800	£38,800
MICHAEL MCGINLEY & CO SOLICITORS	£4,300	£0	£37,200	£41,500	£0	£41,500
MICHAEL S ALLAN SOLICITORS	£71,600	£0	£379,100	£450,700	£79,200	£529,900
MICHAEL T MCSHERRY SOLICITOR	£0	£0	£6,800	£6,800	£1,200	£8,000
MIDDLETON ROSS & ARNOT SOLICITORS	£3,500	£6,700	£0	£10,200	£1,800	£12,000
MIKE DAILLY SOLICITORS	£41,100	£23,700	£700	£65,500	£11,600	£77,100
MILLER GERRARD SOLICITORS	£2,100	£5,600	£0	£7,600	£1,300	£9,000
MILLER HENDRY SOLICITORS	£22,900	£69,100	£0	£91,900	£16,300	£108,200
MILLER SAMUEL LLP SOLCITORS	£400	£14,900	£0	£15,400	£2,700	£18,100
MILLIGAN MACTAGGART & PERKINS SOLICITORS	£0	£0	£500	£500	£100	£600
MITCHELLS ROBERTON SOLICITORS	£1,400	£3,200	£0	£4,600	£800	£5,400
MOONEYS SOLICITORS	£4,200	£0	£38,400	£42,600	£7,500	£50,100
MOORE & PARTNERS LLP SOLICITORS	£32,400	£29,100	£22,700	£84,200	£15,000	£99,300
MORGANS SOLICITORS	£14,200	£24,400	£89,300	£127,900	£22,500	£150,400
MORISONS SOLICITORS	£0	£18,600	£0	£18,600	£3,300	£21,900
MORNA GRANDISON JUDICIAL FACTOR FOR HERALD & CO	£15,600	£51,800	£5,400	£72,700	£12,800	£85,500
MORRISON HAGGERTY SOLICITORS	£25,800	£0	£351,100	£376,900	£66,000	£442,900
MORRISONS INC LAMONT MILLER SOLICITORS	£700	£600	£0	£1,300	£200	£1,500
MORTON FRASER SOLICITORS	£8,900	£26,500	£0	£35,400	£6,200	£41,600
MORWOOD & CO SOLICITORS	£800	£0	£0	£800	£100	£900
MOULTRIE & CO SOLICITORS	£2,200	£0	£48,900	£51,100	£8,900	£60,000
MOWAT HALL DICK SOLICITORS	£13,100	£25,100	£0	£38,200	£6,700	£44,900
MOWAT HALL DICK SOLICITORS	£5,500	£4,800	£0	£10,300	£1,800	£12,100
MOZOLOWSKI WYSE SOLICITORS	£13,700	£9,400	£4,900	£27,900	£5,000	£32,900
MRS MARY A WHITE WS SOLICITOR	£600	£0	£0	£600	£0	£600
MSM SOLICITORS	£71,200	£21,100	£81,000	£173,200	£30,500	£203,700
MTM DEFENCE SOLCITORS	£68,400	£0	£664,100	£732,500	£128,200	£860,700
MUIR MYLES LAVERTY SOLICITORS	£190,400	£55,600	£459,000	£705,100	£123,900	£829,000
MUIRHEAD BUCHANAN SOLICITORS	£14,400	£14,900	£0	£29,400	£5,200	£34,600
MULLANE & CO SOLICITORS	£27,000	£0	£172,900	£199,900	£35,000	£234,900
MUNRO & NOBLE SOLICITORS	£0	£4,600	£0	£4,600	£800	£5,400
MUNRO LIDDELL SOLICITORS	£21,700	£35,700	£4,100	£61,500	£11,000	£72,500
MURNIN MCCLUSKEY SOLICITORS	£10,200	£14,600	£3,700	£28,600	£5,100	£33,700
MURPHY & CO	£10,300	£0	£70,900	£81,200	£14,200	£95,400
MURRAY DONALD DRUMMOND COOK LLP	£1,300	£1,000	£0	£2,300	£400	£2,800
MURRAY GILLIES & WILSON SOLICITORS	£8,200	£0	£1,900	£10,100	£1,800	£11,900
MURRAY HAMILTON & CHALMERS SOLICITORS	£24,300	£400	£180,200	£204,900	£35,900	£240,800
MURRAY IRELAND & COMPANY	£8,800	£0	£63,000	£71,800	£12,600	£84,300
MURRAY YOUNG SOLICITORS	£2,300	£3,500	£7,000	£12,800	£2,200	£15,000
N S LOCKHART SOLICITORS	£99,900	£1,400	£35,300	£136,600	£24,200	£160,800
NAFTALIN DUNCAN & CO SOLICITORS	£36,500	£55,900	£9,300	£101,600	£17,900	£119,500
NEIL R KELLY SOLICITOR	£0	£0	£300	£300	£100	£400
NEIL ARMOUR PERMANENT TRUSTEE FOR A J DRUMMOND & CO	£0	£0	£3,400	£3,400	£600	£4,000
NEIL F. MCPHERSON SOLICITORS	£29,100	£0	£211,200	£240,300	£42,100	£282,400
NEILL CLERK & MURRAY SOLICITORS	£5,700	£10,600	£2,300	£18,600	£3,300	£21,900
NELSON GIBB & LANDA SOLICITORS	£4,600	£4,100	£18,500	£27,200	£4,800	£32,000
NELSONS SOLICITORS	£78,800	£33,000	£238,100	£349,900	£61,700	£411,600
NESS GALLAGHER & CO SOLICITORS	£68,900	£71,500	£331,100	£471,500	£82,800	£554,300
NICHOLAS J SCULLION & CO SOLICITORS	£25,200	£0	£256,800	£282,000	£49,400	£331,400
NICOL & CO	£22,900	£21,300	£0	£44,300	£7,900	£52,200
NICOL HARVEY & PIERCE SOLICITORS	£16,100	£4,600	£65,100	£85,900	£15,100	£101,000
NICOLA SMITH SOLICITORS	£1,200	£0	£0	£1,200	£200	£1,400
NICOLSON & CO	£400	£0	£42,800	£43,300	£2,400	£45,700
NICOLSON O'BRIEN SOLICITORS	£4,500	£2,000	£38,400	£44,800	£7,900	£52,700
NIGEL S KENNY & ASSOCIATES	£0	£0	£600	£600	£0	£600
NOLF & CO SOLICITORS	£200	£0	£12,500	£12,700	£0	£12,700
OAG & CO SOLICITORS	£17,400	£0	£135,600	£152,900	£26,800	£179,800
O'DONNELL & CO SOLICITORS	£92,300	£32,200	£201,000	£325,500	£57,300	£382,800
ORMISTON'S LAW PRACTICE	£421,100	£16,300	£17,000	£454,300	£79,500	£533,800
PACITTI JONES SOLICITORS	£23,300	£16,400	£9,700	£49,400	£8,900	£58,300
PAGAN OSBORNE	£100	£0	£0	£100	£0	£200
PAISLEY LAW CENTRE SOLICITORS	£50,600	£4,500	£0	£55,100	£0	£55,100
PALFREYMAN ASSOCIATES	£0	£1,500	£0	£1,500	£300	£1,800
PATERSON BELL SOLICITORS	£171,500	£29,000	£862,500	£1,062,900	£186,600	£1,249,500
PATERSON HOLMS & CO SOLICITORS	£1,700	£3,600	£0	£5,300	£900	£6,200
PATIENCE AND BUCHAN SOLICITORS	£38,700	£65,900	£0	£104,600	£18,500	£123,100
PATRICIA L MENNIE SOLICITOR	£100	£0	£5,300	£5,400	£0	£5,400
PATRICK CAMPBELL SOLICITORS	£34,300	£1,500	£172,600	£208,500	£36,600	£245,000
PATRICK FORDYCE SOLICITOR	£400	£0	£7,700	£8,100	£0	£8,100
PATRICK WHEATLEY SOLICITORS	£0	£0	£13,600	£13,600	£2,400	£16,000
PATTEN & PRENTICE SOLICITORS	£4,700	£3,200	£0	£7,900	£1,400	£9,300
PATTISON & SIM SOLICITORS	£600	£10,700	£0	£11,200	£2,000	£13,200
PAUL SMITH	£7,000	£0	£18,500	£25,500	£0	£25,500
PAUL W RALPH SOLICITOR	£1,500	£0	£19,200	£20,700	£0	£20,700
PAUL KIRK & COMPANY	£3,800	£0	£3,600	£7,500	£1,300	£8,800
PAUL MCGOWAN & CO SOLICITORS	£26,400	£0	£81,300	£107,700	£18,900	£126,600
PEACOCK JOHNSTON SOLICITORS	£28,600	£44,200	£55,900	£128,700	£22,700	£151,300
PENMANS SOLICITORS	£71,700	£900	£517,000	£589,600	£103,200	£692,800
PETER G FARRELL SOLICITORS	£240,600	£7,500	£125,500	£373,600	£65,600	£439,200
PETER J WOOLFSON & CO SOLICITORS	£67,500	£10,700	£15,500	£93,700	£16,500	£110,200
PETER LOCKHARTS SOLICITORS	£15,800	£600	£89,900	£106,300	£18,800	£125,100
PETERKIN & KIDD SOLICITORS	£2,900	£4,000	£100	£7,000	£1,200	£8,200
PETERKINS SOLICITORS	£1,200	£8,900	£3,000	£13,100	£2,300	£15,400
PETERKINS ROBERTSON PAUL SOLICITORS	£5,600	£10,900	£500	£17,000	£3,000	£20,000
PETTICREW & CO	£10,300	£4,800	£2,700	£17,900	£3,100	£21,000
PHILIP A LAFFERTY	£26,000	£0	£159,200	£185,200	£32,400	£217,600
PHILIP ROONEY & CO SOLICITORS	£14,700	£0	£43,400	£58,100	£10,200	£68,300
PHILP & MILLER SOLICITORS	£1,100	£1,800	£5,000	£7,900	£1,400	£9,300
PHILPOTT PLATT NIBLET & WIGHT SOLICITORS	£61,800	£59,300	£59,500	£180,600	£31,800	£212,400
PHINN & CO SOLICITORS	£11,200	£0	£116,700	£127,900	£22,400	£150,300
PIERI GRAHAM SOLICITORS	£3,000	£1,000	£0	£4,000	£700	£4,800
PLENDERLEATH RUNCIE SOLICITORS	£4,200	£500	£59,400	£64,200	£11,200	£75,400
POLLOCK & MCLEAN SOLICITORS	£0	£400	£0	£400	£100	£500
POLLOCK SOMERVILLE & CO SOLICITORS	£11,700	£5,000	£129,100	£145,700	£25,500	£171,200
POMPHREYS SOLICITORS	£9,900	£9,600	£0	£19,500	£3,400	£22,900
PRICE ROBBIE	£66,500	£101,100	£20,400	£188,000	£33,200	£221,200
PRIMROSE & GORDON SOLICITORS	£7,400	£16,600	£15,400	£39,400	£6,900	£46,300
QUINN MARTIN & LANGAN SOLICITORS	£189,600	£65,900	£194,300	£449,700	£79,100	£528,800
R & R URQUHART	£21,100	£31,000	£200	£52,300	£9,300	£61,600
R S VAUGHAN & CO	£8,800	£10,000	£84,300	£103,100	£18,100	£121,100
R A LOGAN & CO SOLICITORS	£12,900	£7,200	£57,100	£77,200	£13,600	£90,800
R B CAMPBELL & CO SOLICITORS	£500	£100	£5,500	£6,200	£1,100	£7,300
R T MCCORMACK SOLICITORS	£2,600	£0	£72,400	£75,000	£13,100	£88,100
R. S. JONES & COMPANY	£300	£0	£7,100	£7,400	£1,300	£8,700
RAEBURN CHRISTIE CLARK & WALLACE SOLICITORS	£6,800	£35,600	£6,700	£49,000	£8,700	£57,800
RAEBURN HOPE SOLICITORS	£26,200	£16,000	£20,700	£62,900	£11,200	£74,100
RAFFERTY WOOD & CO SOLICITORS	£85,100	£16,500	£134,800	£236,400	£41,800	£278,100
RANKIN & AITKEN SOLICITORS	£3,600	£400	£1,200	£5,200	£900	£6,100
RAYMOND MCILWAM & CO	£11,300	£0	£103,700	£115,000	£17,300	£132,400
RAYMOND F BAINBRIGGE SOLICITORS	£20,500	£0	£900	£21,400	£3,800	£25,200
RAYMOND FERGUSON & CO SOLICITORS	£2,000	£0	£19,700	£21,700	£2,100	£23,800
REILLY CASSIDY & CO SOLICITORS	£46,500	£0	£363,100	£409,600	£71,700	£481,300
REILLY MCGINLEY SOLICITORS	£20,200	£7,000	£0	£27,300	£4,800	£32,100
RENFREW & COMPANY SOLICITORS	£12,600	£33,600	£31,100	£77,200	£13,600	£90,800
RGM SOLICITORS	£3,900	£4,900	£0	£8,700	£1,600	£10,300
RICHARD J LOBJOIE & CO SOLICITORS	£16,900	£0	£343,900	£360,800	£63,200	£424,000
RITA DREW	£2,600	£900	£0	£3,500	£0	£3,500
RITCHIE NEILL SOLICITORS	£700	£0	£0	£700	£100	£800
ROBERT A MACKINNON	£1,400	£0	£0	£1,400	£0	£1,400
ROBERT FERGUSON & SONS SOLICITORS	£200	£0	£0	£200	£100	£300
ROBERT TAYLOR SOLICITOR	£80,300	£0	£162,800	£243,100	£42,600	£285,700
ROBERT W MERCER SOLICITORS	£10,500	-£400	£60,500	£70,500	£12,400	£82,900
ROBERTON & CO SOLICITORS	£15,600	£0	£103,800	£119,400	£20,900	£140,300
ROBERTS & CO SOLICITORS	£33,800	£500	£199,100	£233,400	£40,900	£274,300
ROBERTSON & CO SOLICITORS	£0	£100	£0	£100	£0	£200
ROBERTSON & ROSS SOLICITORS	£261,700	£134,800	£312,100	£708,600	£124,200	£832,800
ROBERTSON SMITH SOLICITORS	£8,700	£18,400	£8,000	£35,200	£6,200	£41,400
ROGER WEBB	£4,600	£0	£40,900	£45,500	£8,000	£53,500
ROLLO DAVIDSON MCFARLANE SOLICITORS	£40,700	£41,300	£50,400	£132,400	£23,600	£156,000
ROSS & FOX SOLICITORS	£20,700	£0	£193,100	£213,800	£37,400	£251,200
ROSS HARPER SOLICITORS	£316,700	£294,100	£862,800	£1,473,600	£259,400	£1,732,900
ROSS & CONNEL SOLICITORS	£53,700	£46,300	£16,900	£116,900	£20,900	£137,700
ROSS STRACHAN & CO SOLICITORS	£10,600	£15,500	£15,300	£41,500	£7,300	£48,800
ROSSLYN MITCHELL TAYLOR & RAMSAY SOLICITORS	£600	£3,000	£9,600	£13,200	£2,300	£15,500
ROY MILLER & CO SOLICITORS	£34,400	£7,800	£44,900	£87,000	£15,300	£102,300
RSB MACDONALD SOLICITORS	£40,900	£80,700	£122,100	£243,700	£42,700	£286,400
RUBENS SOLICITORS	£45,900	£6,100	£265,500	£317,500	£55,600	£373,100
RUSSEL & AITKEN SOLICITORS	£92,600	£73,400	£237,900	£403,800	£71,200	£475,000
RUSSELL JONES & WALKER SOLICITORS	£900	£200	£0	£1,100	£200	£1,300
RUSSELLS GIBSON MCCAFFREY SOLICITORS	£18,500	£31,900	£70,100	£120,500	£21,100	£141,600
RUTH ANDERSON SOLICITORS	£23,700	£9,600	£60,900	£94,300	£16,600	£110,900
RUTHVEN KEENAN POLLOCK & CO SOLICITORS	£2,000	£6,900	£15,900	£24,900	£4,400	£29,200
S F WILSON SOLICITORS	£14,100	£21,600	£5,800	£41,400	£7,400	£48,800
S J FREED & CO SOLICITORS	£0	£0	£300	£300	£100	£400
S J HAMILTON & CO SOLICITORS	£37,800	£1,400	£284,100	£323,400	£56,700	£380,100
S P FLANAGAN SOLICITORS	£3,900	£0	£37,000	£40,900	£7,200	£48,100
SAM MILLIGAN & CO SOLICITORS	£13,100	£0	£106,600	£119,700	£21,000	£140,700
SANDEMANS SOLICITORS	£8,100	£3,200	£33,300	£44,600	£7,900	£52,500
SAVAGE LAW PRACTICE SOLICITORS	£14,400	£15,300	£63,700	£93,400	£16,400	£109,800
SCOTT MCQUIRE & CO	£7,600	£0	£54,100	£61,700	£10,800	£72,500
SCOTT ALEXANDER SOLICITORS	£3,000	£6,500	£0	£9,500	£1,700	£11,200
SCULLION & CO SOLICITORS	£0	£0	£500	£500	£100	£600
SHARKEY & CO	£5,600	£0	£57,600	£63,200	£11,100	£74,300
SHEPHERD & WEDDERBURN SOLICITORS	£0	£3,800	£0	£3,800	£700	£4,500
SHERIDANS SOLICITORS	£7,700	£9,600	£8,400	£25,700	£4,500	£30,200
SHIELLS SOLICITORS	£3,700	£3,200	£9,800	£16,600	£2,900	£19,600
SIMPSON & MARWICK SOLICITORS	£2,000	£20,100	£0	£22,100	£3,900	£26,000
SIMPSON MACDONALD SOLICITORS	£3,100	£100	£0	£3,200	£600	£3,800
SINCLAIR COURT SOLICITORS	£2,300	£2,600	£6,100	£11,100	£100	£11,100
SINCLAIRS SOLICITORS	£64,600	£0	£337,800	£402,300	£70,400	£472,800
SKENE EDWARDS SOLICITORS	£1,400	£2,500	£0	£3,900	£700	£4,600
SMAIL & EWART SOLICITORS	£12,200	£8,300	£9,700	£30,200	£5,500	£35,700
SMITH & GRANT SOLICITORS	£34,700	£37,300	£24,400	£96,300	£16,900	£113,200
SNEDDON MORRISON SSC	£89,000	£100,200	£21,700	£210,800	£37,700	£248,500
SNEDDON & SON SSC SOLICITORS	£300	£0	£0	£300	£100	£400
SOLICITORS DIRECT	£2,700	£1,200	£2,300	£6,200	£1,100	£7,300
SOMERVILLE & RUSSELL SOLICITORS	£68,000	£65,000	£71,600	£204,600	£36,300	£240,900
SOUTH FORREST SOLICITORS	£1,900	£9,000	£1,000	£11,900	£2,100	£14,000
SPRANG TERRAS SOLICITORS	£1,400	£3,900	£0	£5,400	£900	£6,300
STEEL ELDRIDGE STEWART	£11,300	£5,900	£32,500	£49,700	£8,800	£58,500
STEEN BALI & CO	£1,300	£0	£0	£1,300	£200	£1,500
STEPHEN & ROBB SOLICITORS	£1,600	£0	£0	£1,600	£300	£1,900
STEPHEN PATERSON & CO SOLICITORS	£21,200	£0	£174,800	£195,900	£34,300	£230,200
STEVEN QUITHER & CO SOLICITORS	£8,300	£2,500	£5,200	£16,100	£2,800	£18,900
STEVENSON & MARSHALL SOLICITORS	£35,000	£40,100	£58,800	£133,900	£23,700	£157,600
STEVENSON KENNEDY SOLICITORS	£4,800	£21,500	£7,300	£33,600	£5,900	£39,500
STEWART & MCISAAC SOLICITORS	£2,800	£23,100	£5,800	£31,700	£5,600	£37,300
STEWART & OSBORNE SOLICITORS	£1,100	£1,300	£0	£2,400	£400	£2,800
STEWART & WATSON SOLICITORS	£22,500	£23,300	£23,500	£69,200	£12,200	£81,500
STEWART MURRAY & COMPANY SOLICITORS	£400	£0	£9,400	£9,800	£1,700	£11,500
STEWART WATT & CO SOLICITORS	£1,300	£600	£2,300	£4,200	£800	£5,000
STEWARTS & MURDOCHS SOLICITORS	£100	£1,700	£0	£1,900	£300	£2,200
STIRLING & CO SOLICITORS	£16,300	£69,800	£0	£86,100	£15,100	£101,100
STIRLING & GILMOUR SOLICITORS	£22,500	£16,000	£5,300	£43,800	£7,900	£51,800
STIRLING & MAIR SOLICITORS	£80,300	£34,200	£296,500	£411,000	£72,100	£483,100
STIRLING EUNSON & FERGUSON SOLICITORS	£400	£3,200	£0	£3,600	£600	£4,200
STODARTS SOLICITORS	£8,400	£3,400	£800	£12,600	£2,300	£14,900
STORIE CRUDEN & SIMPSON SOLICITORS	£3,800	£800	£500	£5,200	£1,000	£6,100
STORMONTH DARLING SOLICITORS	£2,100	£1,800	£0	£3,900	£700	£4,600
STRONACHS SOLICITORS	£1,300	£4,500	£0	£5,800	£1,000	£6,900
STUART & STUART SOLICITORS	£16,300	£16,400	£0	£32,700	£5,800	£38,500
STUART WILSON DICKSON & CO SOLICITORS	£8,800	£2,700	£8,500	£20,000	£3,500	£23,500
SUSAN CLARK ASSOCIATES	£400	£0	£0	£400	£100	£400
T DUNCAN & CO SOLICITORS	£84,500	£16,900	£211,500	£313,000	£55,000	£368,000
T F REID & DONALDSON SOLICITORS	£10,500	£16,300	£900	£27,800	£4,900	£32,700
T G BANNIGAN & CO SOLICITORS	£100	£0	£33,500	£33,600	£5,900	£39,500
T G BRADSHAW & CO SOLICITORS	£21,200	£27,500	£20,200	£68,800	£12,200	£81,000
TAGGART MEIL MATHERS SOLICITORS	£27,300	£43,700	£38,400	£109,400	£19,400	£128,800
TAIT & MACKENZIE SOLICITORS	£6,100	£1,700	£5,400	£13,200	£2,300	£15,500
TAIT & PETERSON SOLICITORS	£1,200	£0	£0	£1,200	£200	£1,400
TAYLOR & HENDERSON SOLICITORS	£31,800	£21,200	£89,100	£142,100	£25,000	£167,200
TAYLOR & KELLY SOLICITORS	£55,600	£178,100	£13,000	£246,700	£43,200	£289,900
TAYLORS SOLICITORS	£0	£900	£0	£900	£200	£1,000
TERRY BOYLE & CO SOLICITORS	£6,300	£0	£39,100	£45,400	£100	£45,500
THE LAW PRACTICE	£1,900	£0	£0	£1,900	£0	£1,900
THE MFY PARTNERSHIP	£47,000	£65,400	£200,200	£312,600	£54,900	£367,500
THE PRG PARTNERSHIP	£38,700	£34,500	£108,900	£182,200	£32,000	£214,200
THE ANDERSON PARTNERSHIP SOLICITORS	£400	£15,900	£0	£16,300	£2,900	£19,100
THE CRUICKSHANK LAW PRACTICE	£5,800	£3,800	£87,100	£96,700	£16,900	£113,600
THE KELLAS PARTNERSHIP	£6,100	£6,000	£10,700	£22,800	£4,000	£26,800
THE MACKENZIE LAW PRACTICE SOLICITORS	£24,600	£14,000	£19,600	£58,200	£10,300	£68,500
THE MCKINSTRY CO INC. GARDINER & NOBLE SOLS	£77,300	£82,500	£59,800	£219,600	£39,200	£258,700
THE ROSS PARTNERSHIP SOLICITORS	£0	£0	£500	£500	£100	£600
THE SPENCE GLEESON PARTNERSHIP SOLICITORS	£300	£1,900	£0	£2,200	£400	£2,500
THE WATTS LEGAL PRACTICE T/A WATTS SOLICITORS	£23,700	£23,100	£105,100	£151,900	£26,700	£178,600
THOMAS CARLIN & PENDER SOLICITORS	£400	£0	£4,000	£4,400	£800	£5,200
THOMAS J MCDONALD SOLICITOR	£8,900	£0	£26,300	£35,200	£6,200	£41,300
THOMAS PURDOM & SONS SOLICITORS	£75,600	£48,200	£190,600	£314,400	£55,600	£370,000
THOMPSONS SOLICITORS	£5,400	£40,400	£0	£45,800	£8,000	£53,900
THORBURN LYON & BUCHAN SOLICITORS	£2,000	£400	£0	£2,400	£500	£2,800
THORLEY STEPHENSON SSC	£101,600	£117,200	£272,500	£491,200	£86,500	£577,700
THORNTONS LAW LLP SOLICITORS	£203,500	£271,500	£150,800	£625,800	£110,800	£736,600
TOD & MITCHELL SOLICITORS	£51,200	£0	£476,700	£527,800	£92,400	£620,200
TODS MURRAY SOLICITORS	£0	£2,000	£0	£2,000	£300	£2,300
TOM MCCARTNEY SOLICITORS	£0	£9,000	£0	£9,100	£1,600	£10,700
TONY CURRIE	£11,600	£0	£60,600	£72,200	£10,300	£82,500
TOTAL	£24,380,600	£14,204,000	£67,500,400	£106,085,000	£18,472,500	£124,557,500
TRAINOR ALSTON SOLICITORS	£35,700	£22,100	£262,300	£320,100	£56,100	£376,200
TURNBULL MCCARRON SOLICITORS	£339,200	£73,500	£645,800	£1,058,600	£186,000	£1,244,600
VALERIE JOHNSTON SOLICITOR	£5,200	£7,700	£9,600	£22,500	£4,000	£26,400
VIRGIL M CRAWFORD SOLICITORS	£86,900	£44,100	£499,100	£630,100	£110,900	£741,000
W & J REID SOLICITORS	£8,800	£13,600	£11,000	£33,300	£5,900	£39,100
W & A S BRUCE SOLICITORS	£63,500	£56,300	£55,700	£175,500	£31,600	£207,100
W GRAHAM SUTHERLAND SOLICITORS	£200	£4,000	£0	£4,200	£700	£4,900
W W & J MCCLURE SOLICITORS	£33,800	£44,200	£5,100	£83,000	£14,800	£97,800
WALKER & SHARPE SOLICITORS	£25,200	£6,100	£149,300	£180,600	£31,800	£212,400
WALKER LAIRD SOLICITORS	£89,100	£64,800	£74,100	£228,000	£40,300	£268,300
WALLACE HODGE & CO SOLICITOS	£1,200	£7,700	£0	£8,800	£1,500	£10,300
WALLACE QUINN & CO SOLICITORS	£200	£0	£0	£200	£0	£300
WALTER GERRARD & CO SOLICITORS	£4,400	£12,000	£0	£16,400	£2,900	£19,400
WARD & CO SOLICITORS	£96,500	£11,900	£478,900	£587,300	£103,000	£690,400
WARDLAW STEPHENSON ALLAN T/A WSA PARTNERSHIP	£62,900	£0	£430,100	£492,900	£86,300	£579,300
WARNERS SOLICITORS	£300	£1,600	£0	£1,900	£300	£2,200
WATERMANS SOLICITORS	£500	£2,500	£0	£3,000	£0	£3,000
WATERSRULE SOLICITORS	£4,500	£4,000	£0	£8,500	£1,500	£10,000
WATSON & LYALL BOWIE SOLICITORS	£1,100	£1,300	£3,700	£6,000	£1,100	£7,100
WATTERS STEVEN & CO SOLICITORS	£13,000	£7,700	£133,400	£154,100	£27,000	£181,000
WEST ANDERSON & CO SOLICITORS	£100	£0	£1,100	£1,200	£200	£1,400
WHELAN & CO	£26,700	£8,700	£124,500	£159,900	£28,000	£187,900
WHITELAW EDGAR & BALDWIN SOLICITORS	£9,700	£7,200	£16,600	£33,500	£6,000	£39,500
WHITTEN & CO SOLICITORS	£17,400	£0	£63,800	£81,200	£14,200	£95,400
WILLIAM LAVELLE SOLICITORS	£200	£0	£100,000	£100,200	£17,500	£117,800
WILLIAM MCCLUSKEY SOLICITORS	£10,700	£0	£141,500	£152,200	£26,600	£178,800
WILLIAM SKELTON & CO SOLICITORS	£1,600	£0	£2,300	£3,900	£700	£4,700
WILLIAMSON & HENRY SOLICITORS	£700	£0	£0	£700	£100	£800
WILSON DEFENCE	£9,600	£0	£85,500	£95,000	£16,700	£111,700
WILSON MCLEOD SOLICITORS	£84,100	£0	£623,800	£707,900	£124,100	£832,000
WILSON TERRIS & CO SOLICITORS	£131,400	£67,600	£36,900	£236,000	£41,800	£277,700
WILSONE & DUFFUS SOLICITORS	£7,100	£5,300	£0	£12,400	£2,200	£14,600
WILSONS SOLICITORS	£300	£1,600	£0	£1,900	£300	£2,300
WINK & MACKENZIE SOLICITORS	£1,600	£1,600	£5,300	£8,500	£1,500	£10,000
WINNING DEFENCE LAWYER	£29,000	£0	£266,700	£295,700	£51,800	£347,500
WM CRATE & CO SOLICITORS	£16,400	£11,400	£41,700	£69,400	£12,200	£81,600
WOOD & MUIR SOLICITORS	£300	£0	£0	£300	£100	£400
WOODS SOLICITORS	£4,300	£2,200	£10,000	£16,500	£2,900	£19,400
WOODWARD LAWSON	£27,600	£2,300	£51,900	£81,700	£14,300	£96,000
WRIGHT & CRAWFORD SOLCITORS	£10,300	£17,000	£0	£27,300	£4,900	£32,200
WRIGHT JOHNSTON & MACKENZIE SOLICITORS	£300	£2,500	£0	£2,700	£500	£3,200
YOUNG & PARTNERS SOLICITORS	£0	£22,600	£0	£22,600	£4,000	£26,600
YOUNG ROBERTSON & CO SOLICITORS	£400	£1,500	£0	£1,900	£300	£2,200

Notes

This table shows what we paid to solicitors' firms between 1 April 2006 and 31 March 2007.

It includes BACS payments transferred to the firms' bank accounts and cheques dated between those dates.

In some cases, money may have been paid to a firm, but returned to us, and any such amounts put through our accounts system between those dates have been deducted. If a firm has repaid us money in a year later than the original payment, they may be shown as having been paid a negative figure.

Amounts are rounded to the nearest £100.

A further 6 firms received payments from the Board of less than £100, totalling £410 and 1 firm paid back monies totalling £4580.