Overview of factors we must consider

Prescribed fees are mostly set at standard levels and where we are satisfied a fee is payable the standard fees cannot be increased or decreased, subject to the following rules in relation to apportionment.

You may require to apportion charges in an account.

The requirement to apportion charges will ensure that:

  • one client does not subsidise another client (eg some grants may be subject to a contribution, or increases in authorised expenditure)
  • there is no duplication of charging; and
  • the correct fee is charged.

Although not expressly stated in the regulations we may require to exercise our discretion, standing the statutory tests of taxation, to apportion charges where:

  • you act for the same party in different proceedings; or
  • you act for more than one party in the same proceedings.

Where you act for the same client, in separate actions, but undertake work common to more than one case, the general rule is that only one charge is allowed in relation to attendances, consultations, etc.

You should therefore apportion charges to reflect the fact that the work covers more than one case.

You should not make a separate charge at the full rate in respect of each case.

Similarly, work which is common to more than one party or one set of proceedings should be apportioned, where appropriate.

Where a single work activity (eg consultation) covers more than one party in the same proceedings you should apportion charges as the work covers more than one case.

You cannot charge in full to each case as that would result in double agency.

Where work is done on behalf of the same client in multiple cases or multiple clients in the same proceedings the work should ordinarily be apportioned equally across the number of cases or clients.

However, we will allow a different apportionment (eg 1/3rd / 2/3rd), on cause shown and subject to an explanation as to why an unequal apportionment is being claimed, as long as the charges do not exceed the reasonable sum that is payable in the respective case(s).

In this section