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					                                                              Solicitor firms 2005 2006




Firm Name                                     Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                             assistance fees VAT)              childrens fees     VAT                            VAT
                                             (exc VAT)                         (exc VAT)
A & J C ALLAN & CO SOLICITORS                              700           3,600                  0            4,300           800          5,100
A & R ROBERTSON & BLACK SOLICITORS                       5,000             700                  0            5,800         1,100          6,800
A & W M URQUHART SOLICITORS                              1,100           6,900                  0            8,000         1,400          9,400
A B & A MATTHEWS SOLICITORS                              9,800           6,800              5,300          21,900          3,900         25,800
A C MILLER & MACKAY SOLICITORS                        149,700           44,800            249,000         443,400        78,200         521,600
A C MORRISON & RICHARDS SOLICITORS                         600             600                  0            1,200           200          1,400
A C O'NEILL & CO                                       26,900           71,800              3,000         101,700        18,000         119,800
A C WHITE SOLICITORS                                   75,200           60,400             57,900         193,500        34,400         227,900
A F & C D SMITH SOLICITORS                               2,500               0             30,900          33,400          5,900         39,200
A J LINDEN & CO SOLICITORS                             14,300                0             95,200         109,600        19,200         128,800
A J MORRISON & COMPANY                                   1,400               0             16,200          17,500          3,100         20,600
ABERDEIN CONSIDINE & CO SOLICITORS                     33,500           14,700            240,800         289,100        50,600         339,700
ADAIR & BRYDEN SOLICITORS                              32,100            4,300             58,700          95,200        16,800         111,900
ADAIRS SOLICITORS                                      43,800           18,700            171,500         234,100        41,100         275,100
ADAM BEVAN & CO SOLICITORS                               5,300               0             58,000          63,300        11,100          74,400
ADAM COCHRAN SOLICITORS                                  4,800          26,100                  0          30,900          5,500         36,400
ADAMS WHYTE SOLICITORS                                108,400                0            879,900         988,200       173,300       1,161,500
ADRIAN STALKER & CO SOLICITORS                         73,600           13,400                  0          87,000        15,900         102,800
AIKMAN RUSSEL & DUNLOP SOLICITORS                        2,000           3,300                  0            5,400         1,000          6,300
AITKEN NAIRN SOLICITORS                                14,300           26,600                  0          40,900          7,400         48,400
AITKENS SOLICITORS                                     11,400            9,300                  0          20,700          3,700         24,400
AL GORDON SOLICITOR                                    20,500           14,400              4,700          39,600          6,800         46,400
ALAN K SMITH SOLICITORS                                    300           6,200                500            7,000         1,200          8,300
ALASTAIR C MACMILLAN SOLICITORS                           -400          11,200             20,700          31,500          5,500         37,000
ALASTAIR HART & CO SOLICITORS                            1,000           1,800                  0            2,800           500          3,300
ALDER HOGG & CO SOLICITORS                               2,100           9,300                  0          11,400          2,000         13,500
ALEX BROWN & CO SOLICITORS                               1,800               0            189,800         191,600        33,500         225,100
ALEX LAFFERTY & CO SOLICITORS                            9,600               0            108,600         118,100        20,700         138,800
ALEX MCALLISTER & MCKECHNIE SOLICITORS                 13,100            1,000                  0          14,100          2,500         16,600
ALEX MITCHELL & SONS SOLICITORS                        15,300           13,500             34,600          63,400        11,300          74,700
ALEX MUIR SOLICITOR                                    15,300                0            121,500         136,800        24,000         160,800
ALEXANDER GEORGE & CO SOLICITORS                         5,500           8,500                  0          14,000          2,500         16,400
ALEXANDER MCBURNEY SOLICITOR                           17,900            1,100                  0          19,100              0         19,100
ALLAN BLACK & MCCASKIE SOLICITORS                      12,700           10,700             48,000          71,300        12,600          83,900
ALLAN GRANT SOLICITORS                                 22,500           12,300                  0          34,700          6,200         41,000
ALLAN KERR SOLICITORS                                  49,300                0            348,200         397,500        69,600         467,000
ALLAN MCDOUGALL SOLICITORS                             31,100           63,500                700          95,400        17,000         112,400
ALLANS SOLICITORS                                        5,800               0             58,000          63,900        11,200          75,000
ALLARDICE, CREEGAN & SUTHERLAND SOLICITORS             26,900            7,000            100,700         134,500        23,600         158,100
ALLCOURT SOLICITORS                                   120,700           77,500            130,100         328,300        58,100         386,400
ALLEN & SHAW SOLICITORS                                  7,300               0                  0            7,300         1,300          8,600
ANDERSON BAIN & CO SOLICITORS                              800           1,100                  0            1,900           300          2,200
ANDERSON BANKS SOLICITORS                                  400           1,400              5,000            6,800         1,200          8,000
ANDERSON FYFE SOLCITORS                                    200           1,500                  0            1,700           300          2,000
ANDERSON GOODLAD SOLICITORS                                600             800                  0            1,400           200          1,700
ANDERSON JONES SOLICITORS                              15,800                0            111,900         127,700        22,400         150,000
ANDERSON MACARTHUR & CO SOLICITORS                       2,400           8,200              8,200          18,700          3,300         22,000




                                                                    Page 1 of 31
                                                             Solicitor firms 2005 2006




Firm Name                                    Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                            assistance fees VAT)              childrens fees     VAT                            VAT
                                            (exc VAT)                         (exc VAT)
ANDERSON SHAW & GILBERT SOLICITORS                      8,900          29,200              6,800          44,900          8,000        52,800
ANDERSON STRATHERN SOLICITORS                         27,000          180,300                300         207,600        36,500        244,100
ANDERSONS SOLICITORS                                  44,300              400             48,200          92,900        16,300        109,100
ANDREW BROPHY                                               0               0              5,800            5,800         1,000         6,800
ANDREW HADDON & CROWE SOLICITORS                      12,600           31,000             34,500          78,100        13,700         91,800
ANDREW T GILBERTSON SOLICITORS                        13,700                0            130,500         144,200        25,200        169,400
ANGUS MCLENNAN & CO                                   68,500           16,100             96,400         181,000        31,900        212,900
ANIKA JETHWA SOLICITORS                               59,400                0            198,200         257,600        45,200        302,800
ANN OGG SOLICITOR ADVOCATE                                  0               0             37,900          37,900              0        37,900
ANTHONY MAHON & CO SOLICITORS                         58,500            5,300            106,800         170,600        30,000        200,600
ANTHONY QUINN SOLICITOR ADVOCATE                            0               0             32,500          32,500              0        32,500
ANTONS SOLICITORS                                       3,100           5,400              8,500          17,000          3,000        20,000
ARCHIBALD SHARP & SON SOLICITORS                      12,100           14,700              3,300          30,200          5,400        35,500
AUSTIN KELLY & CO SOLICITORS                          51,800           13,400              9,500          74,700        13,500         88,200
AUSTIN LAFFERTY SOLICITORS                            13,800           49,700             21,700          85,100        15,000        100,100
AUSTINS SOLICITORS                                        600               0              2,600            3,100           500         3,700
B J LANIGAN & CO SOLICITORS                           29,200            2,900            122,700         154,800        27,200        182,000
BAILLIE SPOWART SOLICITORS                            18,300           12,000             78,200         108,500        19,100        127,600
BAIRD & CO SOLICITORS                                 45,900           55,100             67,900         168,900        29,900        198,800
BALFOUR & MANSON SOLICITORS                           83,800          322,800                200         406,800        71,500        478,300
BALFOUR BUDGE                                           6,600          18,000                  0          24,600          4,300        29,000
BALL MCLEAN & CO SOLICITORS                             4,200               0             11,200          15,400          2,700        18,100
BALLANTYNE & COPLAND SOLICITORS                         8,400          12,000              5,200          25,500          4,500        30,000
BANKS & CO                                                200               0             16,800          17,000          3,000        20,000
BANKS DEVLIN & CO SOLICITORS                          10,600           17,200             35,900          63,700        11,200         74,900
BANNATYNE KIRKWOOD FRANCE & CO SOLICITORS             17,900            7,300              6,600          31,800          5,600        37,400
BANSKI & CO INC W J C REED & SONS                         900               0                  0              900           100         1,000
BARCLAY & CO                                          17,200            8,900             24,800          50,800          9,000        59,800
BARNETTS SOLICITORS                                   33,600           33,100             41,400         108,100        19,200        127,300
BARROWMAN & PARTNERS SOLICITORS                       13,800            6,400                  0          20,200          3,700        23,900
BARTON & HENDRY SOLICITORS                            30,000           28,900             22,100          80,900        14,600         95,500
BAXTER & CO SOLICITORS                                  2,600           3,700                  0            6,400         1,200         7,500
BCKM SOLICITORS                                       38,200           31,100            325,400         394,800        69,100        463,900
BEATSON & CO SOLICITORS                                 6,500             900             56,800          64,300        11,300         75,500
BEAUMONT & CO SOLICITORS                              49,200                0            431,500         480,700        84,300        565,000
BEAUMONT & CO SOLICITORS                              10,100           23,100             11,100          44,300          7,800        52,100
BELL & CO SOLICITORS                                  13,100           12,700             43,700          69,500        12,200         81,800
BELL & CRAIG SOLICITORS                                     0           2,500                  0            2,500           400         2,900
BELL & SCOTT SOLICITORS                                 3,200           2,600                  0            5,700         1,000         6,800
BELL RUSSELL & CO SOLICITORS                          15,200           18,400            103,500         137,100        24,100        161,100
BELL SOLICITORS                                       26,400                0            130,900         157,300        27,600        184,900
BELMONTE & CO                                         80,900                0            515,400         596,300       104,600        700,900
BELTON PERVEZ                                         46,600           11,800            208,000         266,300        46,800        313,200
BELTRAMI & CO SOLICITORS                              22,100                0            420,700         442,800        77,500        520,400
BELTRAMI ANWAR SOLICITORS                             18,000                0            450,700         468,700        82,100        550,800
BENNETTS SOLICITORS                                     1,600             500                  0            2,100           400         2,500
BENZIES & CO                                              300               0              2,400            2,600             0         2,600




                                                                   Page 2 of 31
                                                          Solicitor firms 2005 2006




Firm Name                                 Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                         assistance fees VAT)              childrens fees     VAT                            VAT
                                         (exc VAT)                         (exc VAT)
BERLOW & COMPANY                                     4,400               0            112,000          116,400       16,700         133,100
BERRY & CO SOLICITORS LTD                            7,700               0            141,300          149,000       26,000         175,000
BERRY SCULLION SOLICITORS                              100               0              5,300            5,400           900          6,400
BEVERIDGE & KELLAS SOLICITORS                      57,500          102,700                  0          160,200       28,400         188,600
BEVERIDGE HERD & SANDILANDS SOLICITORS             24,500           12,000             23,200           59,700       10,500          70,300
BIGGART BAILLIE SOLICITORS                               0          28,900                  0           28,900         5,100         34,000
BILKUS & BOYLE SOLICITORS                          48,300           63,500            139,900          251,700       44,200         295,900
BISHOPS                                                600           2,700                400            3,700           600          4,300
BLACK & GUILD SOLICITORS                             9,900           4,200             64,400           78,500       13,800          92,300
BLACK HAY SOLICITORS                               12,800           31,800             13,900           58,400       10,400          68,800
BLACKADDER & MCMONAGLE SOLICITORS                  16,900           17,200                  0           34,000         6,200         40,200
BLACKADDERS SOLICITORS                             48,600           58,600             29,800          137,000       24,200         161,300
BLACKLOCKS SOLICITORS                              51,900           67,100             59,800          178,800       31,500         210,300
BLACKWOOD & SMITH SOLICITORS                           800           3,100                500            4,400           800          5,200
BLAIR & BRYDEN SOLICITORS                         139,700          161,500            246,800          548,000       96,600         644,600
BMK WILSON                                         13,300           27,900                  0           41,300         7,300         48,600
BONAR MACKENZIE SOLICITORS                           7,100          26,600                500           34,100         6,000         40,100
BONNAR & CO SOLICITORS                             49,400          240,500                  0          290,000       51,200         341,100
BOWMAN SOLICITORS                                  24,300           17,000                  0           41,400         7,500         48,800
BOYD & CO SOLICITORS                                   400           3,300              4,700            8,400         1,500          9,900
BOYD & NAPIER SOLICITORS                               200               0                  0              200             0            200
BOYLE SHAUGHNESSY SOLICITORS                             0          11,700                  0           11,700         2,000         13,700
BOYLE'S & CO SOLICITORS                           159,200           67,500            227,400          454,100       80,600         534,700
BRADLEY CAMPBELL & CO. SOLICITORS                    5,400          38,000             24,600           68,000       12,000          79,900
BRADY LEGAL                                          5,800          12,200                  0           17,900         3,200         21,100
BRAIDWOODS SOLICITORS                                1,900           8,700             15,300           25,900         4,500         30,500
BRAZENALL AND ORR SOLICITORS                       56,400           24,300            284,400          365,100       64,000         429,000
BREADY & CO SOLICITORS                               6,800               0             55,800           62,600       11,000          73,600
BRECHIN TINDAL OATTS SOLICITORS                          0          26,600                  0           26,600         4,700         31,200
BRIAN D SELBY & CO SOLICITORS                      10,600                0             48,900           59,500       10,400          69,900
BRIAN G GALLEN SOLICITORS                          22,700                0            144,700          167,500       29,300         196,800
BRODIES SOLICITORS                                   3,900         193,000                  0          196,800       34,500         231,300
BROOKE & BROWN SOLICITORS                            2,700           3,800                  0            6,500         1,200          7,700
BROPHY & CO SOLICITORS                             11,700           34,100                  0           45,800         8,200         54,000
BROWN & CO SOLICITORS                             296,000           88,700              4,100          388,800       69,100         457,900
BROWN & MCRAE SOLICITORS                             4,700          13,700              3,900           22,300         3,900         26,200
BROWNS SOLICITORS                                  46,000           51,200            199,400          296,600       52,000         348,600
BRUCE & CO SOLICITORS                             268,100           25,800            357,600          651,500      114,600         766,100
BRUCE MACDONALD & CO SOLICITORS                    15,500           25,000             42,700           83,200       14,600          97,800
BRUCE MCCORMACK                                    90,000                0            555,500          645,500      113,100         758,700
BRUCE SHORT & CO SOLICITORS                       399,400           25,600            900,700        1,325,700      233,100       1,558,700
BRUNTON MILLER SOLICITORS                          18,800           20,700              7,000           46,500         8,200         54,700
BRYAN KEENAN & CO SOLICITORS                       65,900           27,900            159,500          253,400       44,700         298,000
BUCHANAN BURTON SOLICITORS                         11,900           13,300             12,200           37,400         6,600         44,000
BUCHANAN CAMPBELL SOLICITORS                             0             300                  0              300             0            300
BUCHANAN DICKSON FRAME SOLICITORS                    7,000          10,600              8,000           25,600         4,600         30,100
BURN & MCGREGOR                                    19,300                0            229,600          248,900       43,600         292,500




                                                                Page 3 of 31
                                                             Solicitor firms 2005 2006




Firm Name                                    Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                            assistance fees VAT)              childrens fees     VAT                            VAT
                                            (exc VAT)                         (exc VAT)
BURNETT & REID SOLICITORS                               3,800           7,600                200          11,600          2,100        13,700
BURNSIDE KEMP FRASER ADVOCATES                          5,400           2,200                  0            7,600         1,400         9,000
C & D MACTAGGART SOLICITORS                           17,400            8,100             51,000          76,600        13,500         90,100
C & N DEFENCE                                         49,400                0            262,600         312,000        54,700        366,700
C A PETRIE & CO SOLICITORS C/O MORGANS                  1,800           1,000                  0            2,800           500         3,400
C F BOYLE & CO SOLICITORS                               8,000               0             55,400          63,400        11,100         74,500
C HOUSTON & CO SOLICITORS                               2,500           1,200                  0            3,700           700         4,400
CAESAR & HOWIE SOLICITORS                            291,900          173,300             78,700         543,900        97,200        641,100
CAIRD VAUGHAN SOLICITORS                             134,700            8,000            474,600         617,300       108,300        725,600
CAIRNS & CO SOLICITORS                                  7,700             800             24,400          32,900          5,800        38,700
CAIRNS BROWN SOLICITORS                              169,500          101,200            539,100         809,700       142,100        951,800
CALDERS SOLICITORS                                      5,300           1,300                  0            6,600         1,200         7,900
CALLAN & CO SOLICITORS                                  2,000               0              9,200          11,200          2,000        13,100
CALUM WEIR SOLICITORS                                 22,800                0            117,000         139,700        24,500        164,200
CAMERON MACAULAY SOLICITORS                             2,500           3,000                  0            5,500         1,000         6,500
CAMERON PINKERTON & CO SOLICITORS                       5,400           4,800                  0          10,200          1,900        12,100
CAMERONS SOLICITORS                                     2,200               0                  0            2,200           400         2,600
CAMPBELL & CO SOLICITORS                                    0               0              2,500            2,500           400         3,000
CAMPBELL BOATH SOLICITORS                             30,500           23,700             71,900         126,100        22,100        148,200
CAMPBELL CONNON                                           900           1,900                300            3,100           500         3,600
CAMPBELL RIDDELL BREEZE PATERSON SOLS.                  4,700           6,400                  0          11,100          2,000        13,100
CAMPBELL SIEVEWRIGHT & CO SOLICITORS                    8,400          16,300              8,100          32,900          5,800        38,700
CAMPBELL SMITH SOLICITORS                             16,300           31,600                  0          47,900          8,500        56,400
CANNONS SOLICITORS                                        100           1,300                  0            1,400           200         1,700
CAROL A GARVIE SOLICITOR                              17,000           19,300              9,000          45,300          8,000        53,300
CARR & CO SOLICITORS                                  86,500           43,900            293,600         424,100        74,400        498,500
CARR BERMAN CRICHTON SOLICITORS                         8,800          11,900                  0          20,600          3,600        24,300
CARRICK ROBB SOLICITORS                                 5,600           8,400                  0          14,000          2,500        16,400
CARRUTHERS CURDIE STURROCK &CO SOLICITORS                   0           5,300                  0            5,300           900         6,200
CARRUTHERS GEMMILL SOLICITORS                             300             900                  0            1,100           200         1,300
CARTYS                                               229,000          118,400            328,200         675,600       119,300        794,900
CASSELS SOLICITORS                                      6,600           4,800             50,600          62,000        10,900         72,800
CASTLE LAW                                            33,200                0            208,000         241,100        42,300        283,500
CASTLEMILK LAW & MONEY ADVICE CENTRE                 105,800           11,400                  0         117,300        17,600        134,900
CAVERS & CO SOLICITORS                                  4,200             600              6,400          11,200          2,000        13,100
CENTRAL CRIMINAL LAWYERS SOLICITORS                   80,300                0            450,800         531,000        93,300        624,400
CHARLES & R B ANDERSON SOLICITORS                       1,700             700                  0            2,400           400         2,800
CHARLES FERGUSON & CO SOLICITORS                      26,500                0            180,400         206,900        36,200        243,200
CHARLES WOOD & SON SOLICITORS                         12,700           17,700             13,100          43,400          7,700        51,100
CLAIRMONTS SOLICITORS                                     100               0                  0              100             0            100
CLARE RYAN SOLICITOR                                    2,300               0             40,700          43,000              0        43,000
CLARK & ROSS SOLICITORS                                   300             300                  0              500           100            600
CLARK & WALLACE SOLICITORS                                  0           3,600                  0            3,600           600         4,200
CLARK FERGUSON SOLICITORS                             29,300            5,500             61,900          96,600        17,000        113,600
COCHRAN DICKIE & MACKENZIE SOLICITORS                 13,500           15,800                  0          29,300          5,200        34,500
COCKBURN & CO SOLICITORS                                    0           1,100                  0            1,100           200         1,300
COCKBURN MCGRANE SOLICITORS                             8,500          18,000                400          26,900          4,800        31,700




                                                                   Page 4 of 31
                                                             Solicitor firms 2005 2006




Firm Name                                    Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                            assistance fees VAT)              childrens fees     VAT                            VAT
                                            (exc VAT)                         (exc VAT)
COCKBURNS SOLICITORS                                    9,400           1,900             51,600          62,900        11,200         74,000
COMRIE POLLOCK LAW PARTNERSHIP SOLICITORS             24,800           57,000              3,400          85,200        15,100        100,300
CONDIES SOLICITORS                                      8,300          17,700             48,400          74,400        13,000         87,500
CONNELL & CONNELL SOLICITORS                            8,800          36,200                  0          45,000          7,900        52,900
CONROY MCINNES SOLICITORS                             17,100            8,300             10,200          35,600          6,300        41,900
COOK STEVENSON & CO SOLICITORS                        51,100           40,000             44,300         135,400        23,900        159,300
COPELAND & CO SOLICITORS                                1,300             800              9,900          12,000          2,100        14,100
CORRIES SOLICITORS                                      2,000               0                  0            2,000           400         2,400
CORRIGALL BLACK SOLICITORS                            18,900           25,000             37,800          81,700        14,400         96,100
COWAN & CO SOLICITORS                                 26,800           40,500             10,500          77,900        13,800         91,700
COWIE & CO                                              6,300           1,900              1,900          10,100          1,800        11,800
CRAIG WOOD SOLICITORS                                 40,600                0            598,500         639,200       111,900        751,100
CRAWFORD MASON & CO LTD SOLICITORS                    31,900            3,600            246,800         282,300        49,400        331,700
CRIGGIES SOLICITORS                                   92,900           18,000            273,000         383,900        67,400        451,300
CROZIERS SOLICITORS                                   52,300           26,200            219,000         297,500        52,200        349,700
CULLEY & MCALPINE                                     40,800           14,700            138,000         193,500        34,100        227,600
CURRIE GILMOUR & CO SOLICITORS                              0           3,400                  0            3,400           600         4,000
D & J DUNLOP SOLICITORS                               18,700              500             24,900          44,100          7,800        52,000
D A MILLIGAN & CO SOLICITORS                            2,100               0             18,000          20,100          3,500        23,600
D H MACNEILL & CO SOLICITORS                              300               0             42,800          43,100              0        43,100
D M MACKINNON WS SOLICITORS                             1,500           8,700             20,800          30,900          5,400        36,300
D P B KANE & CO SOLICITORS                              8,600               0             29,500          38,100          6,700        44,800
D W SHAW SOLICITORS                                   24,400           34,900             22,900          82,200        14,500         96,700
D.N.L.C.                                             112,200              100                  0         112,400              0       112,400
DALLAS MCMILLAN SOLICITORS                                200               0                  0              200             0            200
DALLING SOLICITORS                                    75,400           12,800            419,800         508,100        89,100        597,200
D'AMBROSIO SSC SOLICITORS                               3,600           3,300                  0            6,800             0         6,800
DAVID BROOKENS & COMPANY SOLICITORS                     9,500               0             74,900          84,300        14,800         99,100
DAVID C CLAPHAM SOLICITOR                                   0           4,200                500            4,700           800         5,500
DAVID JOHNSON & CO SOLICITORS                             800           4,000                  0            4,800           800         5,600
DAVID KINLOCH & CO SOLICITORS                         37,200              300            280,500         317,900        55,700        373,600
DAVIDSON & SHIRLEY SOLICITORS                           5,900           1,600             52,600          60,000        10,600         70,600
DAVIES WOOD SUMMERS SOLICITORS                              0               0              3,500            3,500           600         4,100
DEAN THOMSON & CO SOLICITORS                          18,200           36,700              9,200          64,100        11,400         75,500
DENIS C LONEY SOLICITOR                                 2,700           2,700                  0            5,400         1,000         6,400
DEREK PETTIGREW SOLICITORS                                900               0             11,200          12,100              0        12,100
DERICK WILLIAMSON & CO SOLICITORS                       7,200               0             80,300          87,500        15,300        102,800
DERRICK TRAINER SOLICITORS                              1,400           1,000              4,000            6,300         1,100         7,500
DEWAR SPENCE SOLICITORS                               46,900           14,100            207,400         268,400        47,100        315,500
DIGBY BROWN & CO SOLICITORS                           18,900          116,200                  0         135,100        23,700        158,800
DILIP DEB SOLICITOR                                   49,100            1,300             83,200         133,600        23,400        157,000
DOMINIC SELLAR & CO                                     3,300               0             16,900          20,200            600        20,800
DONALD & BUDGE SOLICITORS                                 600               0                  0              600           100            700
DONALDSON & CO SOLICITORS                                 100               0                  0              100             0            100
DONALDSON & HENDERSON SOLICITORS                          200               0                  0              200             0            300
DOONAN MCCAIG & CO SOLICITORS                         25,500                0            340,200         365,700        64,000        429,700
DOUGHTYS SOLICITORS                                         0             700                  0              700           100            800




                                                                   Page 5 of 31
                                                                                Solicitor firms 2005 2006




Firm Name                                                       Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                                               assistance fees VAT)              childrens fees     VAT                            VAT
                                                               (exc VAT)                         (exc VAT)
DOUGLAS BARR & CO SOLICITORS                                             37,900           21,000            104,500          163,400       28,700         192,100
DOUGLAS GILMOUR & SON SOLICITORS                                           1,900           3,800              5,000           10,700         1,900         12,600
DOUGLAS PETERS & CO SOLICITORS                                           29,400           14,300              2,100           45,900         8,200         54,100
DOUGLAS THOMSON SOLICITORS                                                     0               0                400              400           100            400
DOUGLAS WRIGHT SOLICITOR                                                 49,300            9,000            162,900          221,200       38,800         260,000
DOWLE SMITH & RUTHERFORD SOLICITORS                                          100           2,400              1,800            4,300           700          5,000
DOYLE & CO SOLICITORS                                                    18,700           17,600             36,400           72,700       13,000          85,700
DREVER & HEDDLE SOLICITORS                                                     0             200                  0              200             0            300
DREW-PAUL & MURRAY SOLICITORS                                                400             600                  0            1,000           200          1,200
DRUMCHAPEL LAW & MONEY ADVICE CENTRE                                     61,900              800                  0           62,700             0         62,700
DRUMMOND MILLER SOLICITORS                                              513,600          496,100             28,300        1,037,900      184,100       1,222,100
DUFFY TOSHNER & CO SOLICITORS                                            26,900           15,700             61,300          104,000       18,300         122,300
DUNCAN & WALLACE SOLICITORS                                                2,500           6,100                200            8,800         1,600         10,300
DUNIPACE BROWN SOLICITORS                                                23,500                0            269,400          292,900       51,300         344,200
DUNLOP & CO SOLICITORS                                                         0               0              5,100            5,100             0          5,100
DUNLOP ALLEN & CO SOLICITORS                                             20,200            4,800            117,700          142,600       25,000         167,600
DUTHIE WARD SOLICITORS                                                     3,100           7,300                  0           10,400         1,900         12,300
DYKES GLASS & CO SOLICITORS                                              20,200            9,900             48,200           78,300       13,800          92,100
E THORNTON & CO SOLICITORS                                               24,500            2,700             37,400           64,700       11,400          76,100
EAST END COMMUNITY LAW CENTRE                                           276,800           22,300             12,700          311,800       55,600         367,400
EDINBURGH LAW                                                            50,000           60,000              8,100          118,100       21,000         139,100
EILEEN DOMMER & CO SOLICITORS                                              4,600          12,900              2,500           20,000         3,500         23,600
EILEEN M J PATERSON SOLICITOR                                              1,500               0             61,500           63,000         3,500         66,500
ELAINE BRUNGER & CO                                                        4,200               0             52,100           56,300         9,900         66,200
ELIZABETH CRAIGMYLE T/A DISABILITY LEGAL SERVICES SOLICITORS                 100               0                  0              100             0            200
ELIZABETH WELSH FAMILY LAW PRACTICE                                      27,600           58,700              1,400           87,800       15,600         103,400
ELLIOT & CO SOLICITORS                                                   34,500           20,900             67,600          123,000       21,700         144,700
ERSKINE MACASKILL & CO SOLICITORS                                        33,500           57,300             42,000          132,800       23,400         156,200
ESSLEMONT CAMERON GAULD                                                    2,200           1,000                  0            3,200           600          3,800
ETHNIC MINORITIES LAW CENTRE SOLICITOR                                   79,500            2,700                  0           82,200             0         82,200
EUAN ROBERTSON SOLICITORS                                                  7,700          -1,800            107,500          113,400       19,800         133,300
EWAN HARRIS & CO SOLICITORS                                                8,700           4,100              4,000           16,800         3,000         19,900
F T & D C WALLACE SOLICITORS                                             15,200           29,700              9,000           54,000         9,600         63,500
FAGANS SOLICITORS                                                        10,100           12,600             38,400           61,000       10,700          71,700
FAIRBAIRNS SOLICITORS                                                    31,900                0            156,500          188,300       33,000         221,300
FERGUSON & CO                                                            44,400           21,000            132,100          197,600       34,800         232,400
FERGUSON & WILL SOLICITORS                                                 2,700           2,900                  0            5,600         1,000          6,600
FERGUSON & WILSON SOLICITORS                                             20,800                0            347,600          368,300       64,500         432,800
FERGUSON DEWAR SOLICITORS                                                  2,400               0                  0            2,400           400          2,800
FERGUSON MACSWEEN & STEWART SOLICITORS                                       200           3,200                  0            3,500           600          4,100
FIELDING MCLEAN & CO SOLICITORS                                              300               0                  0              300           100            400
FINLAY MACRAE SOLICITORS                                                 75,400           74,700            124,200          274,400       48,400         322,800
FINLAYSON WISE SOLICITORS                                                74,700           29,100            166,000          269,800       47,400         317,300
FINLAYSONS SOLICITORS                                                    56,600           18,600             47,800          123,000       21,700         144,700
FIONA CHRISTIE SOLICITOR                                                     100               0             24,400           24,500         4,300         28,800
FITZPATRICK & CO SOLICITORS                                              33,200           24,400            257,100          314,700       55,100         369,800
FLEETWOOD & ROBB SOLICITORS                                              17,600           24,200             14,000           55,700         9,800         65,500




                                                                                      Page 6 of 31
                                                          Solicitor firms 2005 2006




Firm Name                                 Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                         assistance fees VAT)              childrens fees     VAT                            VAT
                                         (exc VAT)                         (exc VAT)
FLEMING & REID SOLICITORS & NOTARIES               92,100           13,300            473,800          579,100      101,500         680,600
FLYNN & CO SOLICITORS                              81,800            5,200            129,400          216,400       37,900         254,400
FLYNN RUSSO & CO                                   31,000            1,000             39,900           71,900         4,600         76,500
FOGGO MACINNES                                       9,800               0            100,100          109,900       19,300         129,200
FORBES & CO SOLICITORS                             36,600                0            166,200          202,800       35,600         238,400
FORDS SOLICITORS                                     1,600               0                  0            1,600           300          1,900
FORREST CAMPBELL & ANDERSON SOLICITORS               2,300           7,700             10,700           20,700         3,600         24,300
FRANCHI FINNIESTON SOLICITORS                      32,500           10,900            457,700          501,000       87,600         588,600
FRANK IRVINE SOLICITORS                           306,700           50,100              1,600          358,400       62,700         421,200
FRASER SHEPHERD                                    28,000           40,400              2,100           70,500       12,500          83,100
FRAZER COOGANS SOLICITORS                            9,900          45,200             17,800           73,000       12,800          85,800
FREDERICK & CO SOLICITORS                            1,200           4,600              1,400            7,100         1,200          8,300
FREELANDS SOLICITORS                               13,300           62,300             21,200           96,800       17,000         113,800
FRIELS SOLICITORS                                  16,100           36,600              6,800           59,500       10,500          70,000
FYFE & MURRAY SOLICITORS                           14,700            8,400              6,700           29,800         5,300         35,200
FYFE IRELAND SOLICITORS                                  0             800                  0              800           100          1,000
G KEENAN & CO SOLICITORS                           54,800           11,100            203,700          269,600       47,300         316,800
G SWEENEY SOLICITORS LTD                           11,200                0            130,800          142,100       24,900         167,000
G TIERNEY & CO SOLICITORS                          18,800                0            127,500          146,300       25,600         171,900
G W T MURPHY & CO SOLICITORS                         1,200           5,300             17,700           24,200         4,200         28,400
GAIL GOODFELLOW & CO SOLICITORS                    22,800                0            221,500          244,200       42,900         287,100
GAIR & GIBSON SOLICITORS                           21,800           38,000             72,000          131,700       23,200         154,900
GALLACHER & CO SOLICITORS                          43,000           13,200            198,500          254,800       44,900         299,600
GALLAGHER SOLICITORS                                 7,900               0              4,600           12,500         2,200         14,700
GALLEN & CO SOLICITORS                            159,300           76,400            553,700          789,400      138,700         928,100
GALLETLY & CO SOLICITORS                           28,300                0            186,700          215,000       37,700         252,700
GARDEN HAIG SOLICITORS                                 600           3,600                  0            4,200           700          4,900
GARDEN STIRLING & BURNET SOLICITORS                96,900           86,700            116,100          299,800       53,000         352,700
GARDINER & NOBLE SOLICITORS                            400               0              1,100            1,500           300          1,700
GAVIN BAIN & CO SOLICITORS                             300               0             15,100           15,400         2,700         18,100
GEDDES & CO COURT LAWYERS                          29,700            2,400             42,800           74,900       13,200          88,000
GEO & JAS OLIVER SOLICITORS                            200           2,500                  0            2,800           500          3,200
GEORGE MATHERS & CO SOLICITORS                    284,800           75,800            688,400        1,049,000      184,800       1,233,700
GEORGESONS                                             900           1,100                  0            2,000           400          2,400
GERARD MCGUIRE & CO SOLICITORS                     57,600            1,500            173,000          232,100       40,800         273,000
GHAZALA AHMED, ROBERTSON & ROSS                   193,800            4,200                600          198,500       34,800         233,300
GILDEAS SOLICITORS                                     500           4,300                  0            4,800             0          4,800
GILFEDDER & MCINNES SOLICITORS                     98,200                0            891,400          989,700      173,500       1,163,200
GILLESPIE GIFFORD & BROWN SOLICITORS               24,700           40,900             13,900           79,600       14,000          93,600
GILLESPIE MACANDREW SOLICITORS                         100             300                300              700           100            800
GILLESPIE MACANDREW WS SOLICITORS                    1,300          11,500                500           13,300         2,300         15,700
GILLIAN BAKER FAMILY LAW                           24,600           20,400                  0           45,000         7,900         52,900
GILMORE LEWIS SOLICITORS                           14,900           30,800              2,800           48,500         8,600         57,100
GILROY & CO                                        12,500                0            181,800          194,400       34,000         228,400
GLASS MCDOWALL SOLICITORS                          51,200            5,800            160,300          217,400       38,500         255,900
GLEESON MCCAFFERTY LAW SOLICITORS                  76,400           43,100            175,500          295,000       51,900         347,000
GOLDSMITH & HUGHES SOLICITORS                      14,900           13,600                600           29,100         5,300         34,400




                                                                Page 7 of 31
                                                              Solicitor firms 2005 2006




Firm Name                                     Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                             assistance fees VAT)              childrens fees     VAT                            VAT
                                             (exc VAT)                         (exc VAT)
GORDON & SMYTH SOLICITORS                                  500               0            179,700         180,200        31,500        211,700
GORDON FLEETWOOD                                           200               0             22,100          22,300              0        22,300
GORDON NICOL                                           24,500            1,900            100,100         126,500        22,200        148,600
GORDON RITCHIE & CO SOLICITORS                         66,600            3,600            558,400         628,700       110,100        738,700
GOSTELOW & CO SOLICITORS                               35,900           17,200              5,700          58,800          5,700        64,500
GOURLEY MCBAIN SOLICITORS                              14,700           33,900             10,900          59,400        10,500         69,900
GRADY & CO SOLICITORS                                  65,000                0            495,600         560,600        98,200        658,800
GRAEME MURRAY & CO SOLICITORS                          92,200           85,600            303,600         481,400        84,800        566,200
GRAEME RUNCIE & CO SOLICITORS                          13,000                0             85,700          98,600        17,300        115,900
GRAHAM WALKER SOLICITORS                               56,900                0            357,900         414,700        72,800        487,500
GRANT & WYLIE SOLICITORS                                   300               0                800            1,200           200         1,400
GRANT BROWN LINDSAY SOLICITORS                           3,800           7,300               -100          11,000          2,000        13,000
GRANT SMITH LAW PRACTICE SOLICITORS                    15,500            6,900             80,200         102,600        18,000        120,600
GRAY & CO SOLICITORS                                  251,300            3,800             10,000         265,000        46,700        311,700
GRAY & CONNOCHIE SOLICITORS                            10,000           12,400             18,900          41,300          7,300        48,500
GRAY & GRAY SOLICITORS                                 37,400           27,100             91,500         156,000        27,500        183,500
GRAY & KELLAS SOLICITORS                               25,700            3,700            236,600         265,900        46,600        312,600
GRAY MUIRHEAD SOLICITORS                                 1,200          18,600                  0          19,800          3,500        23,300
GRAYS SOLICITORS                                       23,400            5,100             19,200          47,700          8,500        56,300
GRIEVE GRIERSON MOODIE & WALKER SOLICITORS               3,200           1,700              1,200            6,100         1,100         7,200
GRIGOR & YOUNG SOLICITORS                              19,800           49,700             39,100         108,600        19,100        127,700
GUARINO & THOMSON                                      23,100            1,000            237,000         261,100        45,800        306,900
GWEN WOOD SOLICITOR                                    12,500              200             14,600          27,200          4,900        32,200
H K PAUL & CO SOLICITORS                                 3,900               0             33,200          37,100          6,500        43,600
HADDON & TURNBULL SOLICITORS                             6,000           8,200             26,500          40,800          7,200        48,000
HAIG-SCOTT & CO SOLICITORS                                 900           3,200                  0            4,100           700         4,800
HALL & HAUGHEY SOLICITORS                              21,100                0            164,100         185,300        32,400        217,700
HAMILTON BURNS & COMPANY SOLICITORS                   365,100           69,000            307,900         742,000       130,300        872,300
HAMILTON ROSS SOLICITORS                                 6,400          32,800              7,300          46,500          8,200        54,700
HAMILTON WATT & CO SOLICITORS                            2,600           2,600                  0            5,200           900         6,100
HANN & CO SOLICITORS                                   10,300            6,200                300          16,800          3,000        19,700
HANNAY FRASER & CO SOLICITORS                            3,700           4,900             13,300          21,800          3,800        25,700
HARDING & CO SOLICITORS                                83,800                0            155,100         238,800        41,800        280,600
HARDY MACPHAIL SOLICITORS                                  900               0                  0              900           200         1,100
HARLEY & CO SOLICITORS                                 10,200                0             99,300         109,400        19,200        128,600
HAROLD W JOSEPH SOLICITORS                               7,200          14,100                  0          21,300          3,800        25,100
HARPER MACLEOD                                           1,400           3,600                  0            5,000           900         5,800
HARPER ROBERTSON & SHANNON SOLICITORS                    8,600          10,400             10,700          29,700          5,300        35,000
HARTER & CO SOLICITORS                                   1,100           1,300              4,500            6,900         1,200         8,100
HASTIES SOLICITORS                                         100             300                  0              400           100            400
HASTINGS & CO SOLICITORS                               15,300           21,300              6,700          43,300          7,600        51,000
HAY CASSELS SOLICITORS                                 16,900           11,200              9,500          37,600          6,700        44,300
HBM SAYERS                                             11,100           59,800             11,300          82,300        14,500         96,700
HBM SAYERS GIUSTI MARTIN                               10,100           26,900              1,200          38,200          6,800        44,900
HEADRICK INGLIS GLEN & CO SOLICITORS                       600           1,100                500            2,200           400         2,600
HELEN KELLY & ASSOCIATES                                   600               0                  0              600           100            700
HENDERSON BOYD JACKSON SOLICITORS                          500           1,100                  0            1,700           300         2,000




                                                                    Page 8 of 31
                                                                                    Solicitor firms 2005 2006




Firm Name                                                           Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                                                   assistance fees VAT)              childrens fees     VAT                            VAT
                                                                   (exc VAT)                         (exc VAT)
HENNESSY BOWIE & CO SOLICITORS                                                 1,400               0                  0            1,400           300          1,700
HEPWORTH & CO SOLICITORS                                                     17,400            6,900             43,500          67,800        11,900          79,700
HERALD & CO SOLICITORS                                                       38,700           24,100             12,400          75,200        13,300          88,500
HERD LAW LIMITED                                                             11,900            8,900              5,100          25,900          4,600         30,500
HEWATS SOLICITORS                                                              3,600             500              7,400          11,500          2,000         13,600
HIGGINS MORLEDGE & LITTERICK SOLICITORS                                      65,700              200            556,200         622,100       109,000         731,000
HIGHLAND LAW PRACTICE                                                        12,200            7,700             20,500          40,400          7,200         47,600
HILL & ROBB SOLICITORS                                                       16,000           44,000              2,800          62,800        11,100          73,900
HINGSTONS                                                                      4,500               0             97,000         101,500        17,800         119,300
HODGE SOLICITORS LLP                                                         37,800           37,500             85,500         160,900        28,300         189,200
HOLMES MACKILLOP SOLICITORS                                                    1,000          10,200                  0          11,200          2,000         13,100
HOSACK & SUTHERLAND SOLICITORS                                                   300           1,700                  0            2,000           300          2,300
HOWAT ASSOCIATES                                                               1,100           2,900                  0            4,000           700          4,700
HUGHES DOWDALL SOLICITORS                                                    37,100           47,900            148,100         233,000        41,000         274,000
HUGHES WALKER SOLICITORS                                                    106,400          132,400            284,000         522,900        91,900         614,800
HUNTER & ROBERTSON SOLICITORS                                                59,500           97,800            171,700         329,000        57,800         386,800
HUNTER BURNS & OGG SOLICITORS                                                  2,800             400              2,600            5,800         1,000          6,900
HUTCHESON & CO SOLICITORS                                                      4,400          15,600                500          20,500          3,600         24,100
HUTCHISON SOLICITORS                                                         41,100                0            233,700         274,800        48,100         322,900
IAIN MORTON SOLICITOR                                                            200               0              4,100            4,200             0          4,200
IAIN SMITH & CO SOLICITORS                                                   27,800           17,400                600          45,800          8,300         54,100
IAIN SMITH & PARTNERS W S SOLICITORS                                         35,800           22,600             63,100         121,500        21,400         142,900
IAN A MCFARLANE & CO SOLICITORS                                                  400               0                  0              400           100            400
IAN C MCCARTHY SOLICITORS                                                    31,900           13,600             72,600         118,100        20,700         138,800
IAN D MITCHELL PERMANENT TRUSTEE TO MCMICHAEL GRIEVE & ALEXANDER                   0           2,600                  0            2,600           500          3,000
IAN GORDON MCLEAN IN SEQUESTRATION                                             1,700               0             16,300          18,000          3,200         21,200
IAN MCCARRY SOLICITORS                                                      131,600                0            445,900         577,400       101,200         678,600
IAN MILLIGAN SOLICITOR                                                         4,600               0             62,900          67,500        11,800          79,300
IAN S SMART & CO SOLCITORS                                                   14,400           29,600             29,400          73,500        12,900          86,400
IAN SCOTT SOLICITORS                                                           8,000               0            100,000         108,000        18,900         126,900
IMMIGRATION ADVISORY SERVICE                                                150,200              200                  0         150,400        26,400         176,800
INKSTERS SOLICITORS                                                            4,600           4,900                  0            9,600         1,700         11,300
INNES & MACKAY SOLICITORS                                                    31,000           62,000              4,800          97,700        17,500         115,200
INNES JOHNSTON & CO SOLICITORS                                               40,500           39,200             45,400         125,100        22,300         147,400
INVERNESS LEGAL SERVICES FOR CRIMINAL ADVOCACY                                 6,900               0             65,800          72,800        12,700          85,500
IRELAND & CO SOLICITORS                                                            0               0                500              500           100            600
ISABEL J ANDERSON W.S                                                        17,000                0                  0          17,000          3,100         20,100
J & A B BOYD SOLICITORS                                                            0               0                500              500           100            600
J & G WILSON SOLICITORS                                                        6,900          12,200                  0          19,000          3,400         22,400
J B SOUTTER SON & MAIN SOLICITORS                                                  0           1,300                  0            1,300           200          1,600
J C BARTLETT & CO SOLICITORS                                                   1,200             400              2,100            3,700             0          3,700
J C HUGHES & CO SOLICITORS                                                  252,400           55,000            629,800         937,200       164,800       1,102,000
J D BANNATYNE & CAMPBELL SOLICITORS                                          19,600            7,700             56,600          83,900        14,700          98,600
J D CLARK & ALLAN SOLICITORS                                                     500               0              7,400            7,900         1,400          9,300
J E P ROBERTSON & SON SOLICITORS                                                 900               0                  0              900           200          1,000
J GREER MCROBERTS SOLICITORS                                                       0               0             22,300          22,300          3,900         26,100
J IAN GILLIES SOLICITORS                                                     46,600                0            259,100         305,700        53,500         359,200




                                                                                          Page 9 of 31
                                                                       Solicitor firms 2005 2006




Firm Name                                              Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                                      assistance fees VAT)              childrens fees     VAT                            VAT
                                                      (exc VAT)                         (exc VAT)
J K CAMERON SOLICITORS                                          12,000           18,200             10,400          40,500          7,200        47,700
J L ANDERSON SOLICITORS                                             200           1,900                  0            2,100           400         2,500
J MCSPARRAN & MCCORMICK SOLICITORS                                  100           1,900             21,600          23,600          4,100        27,700
J MYLES & CO                                                    21,900           36,900             71,500         130,300        22,900        153,200
J PARIS STEELE & CO SOLICITORS                                      500               0                  0              500           100            600
J STUART COBB SOLICITORS                                          1,900               0             12,000          14,000          2,400        16,400
J WATSON SCOTT & CO SOLICITORS                                    5,900          29,200             17,100          52,100          9,200        61,300
J WHITE & CO                                                      5,500           1,300             21,500          28,200          5,000        33,200
JACK BROWN & COMPANY SOLICITORS                                 10,400            5,300            100,200         115,900        20,300        136,200
JACK GOWANS & MARC DICKSON SOLICITORS                           16,600           44,200            125,100         185,900        32,600        218,500
JACK GRANT & CO SOLICITORS                                      39,300           30,500             58,200         128,100        22,700        150,800
JACKSON & CO SOLICITORS                                         34,200           38,500             67,800         140,500        24,800        165,300
JACKSON LAW C/O GARDEN STIRLING & BURNET SOLICITORS                 200               0                  0              200             0            200
JAIN, NEIL & RUDDY                                              53,900           32,600              9,200          95,600        16,900        112,500
JAMES & GEORGE COLLIE SOLICITORS                                  2,200           6,300               -100            8,400         1,500         9,900
JAMES A MCCANN & CO SOLICITORS                                    9,200             700              7,800          17,700          3,100        20,900
JAMES GRANT & CO SOLICITORS                                       1,400               0             21,200          22,600              0        22,600
JAMES GUTHRIE & CO SOLICITORS                                   23,900           26,600             15,200          65,600        11,600         77,200
JAMES IRVINE SOLICITOR                                          31,400                0            300,800         332,200        58,200        390,400
JAMES M CARMICHAEL SOLICITOR                                      5,300           3,600             37,000          45,800          8,000        53,900
JAMES MCKAY CRIMINAL DEFENCE SOLICITORS                         21,600                0            258,800         280,400        49,200        329,600
JAMES R WALLACE SOLICITORS                                            0               0             68,100          68,100        11,900         80,000
JAMES TURNBULL & CO SOLICITORS                                        0             400                  0              400           100            400
JAMESON & MACKAY SOLICITORS                                       5,900           8,100              5,900          20,000          3,500        23,500
JAMIESON DAVIE SOLICITORS                                             0           1,100                  0            1,100           200         1,300
JANE MACLEOD SOLICITORS                                               0               0              3,200            3,200           600         3,700
JARDINE DONALDSON SOLICITORS                                    33,200           27,700             12,200          73,100        13,000         86,100
JARDINES SOLICITORS                                                   0          10,600                  0          10,600          1,900        12,400
JAS CAMPBELL & CO W.S. SOLICITORS                               22,800           12,700              4,600          40,000          7,200        47,200
JAS. S GROSSET SOLICITORS                                       39,900           16,600             25,500          81,900        14,400         96,300
JEFFREY AITKEN & CO SOLICITORS                                    2,300           5,900             20,400          28,600          5,000        33,600
JIM FRIEL & CO SOLICITORS                                       72,100                0            513,700         585,800       102,700        688,500
JOHN A BRYAN & CO SOLICITORS                                      6,100               0            131,500         137,600        24,100        161,700
JOHN CARROLL & CO SOLICITORS                                      1,100               0            103,500         104,600        18,300        122,900
JOHN HENDERSON & SONS SOLICITORS                                56,500          123,000            206,600         386,100        68,200        454,300
JOHN J SLAVIN SOLICITORS                                            200               0              1,000            1,200           200         1,400
JOHN J SMITH & CO SOLS & LAW ACCOUNTANTS                        14,300           16,000             13,100          43,500          7,700        51,200
JOHN JACKSON & DICK SOLICITORS                                  22,100           43,700              2,100          67,800        12,100         79,900
JOHN MACAULAY & CO SOLICITORS                                     8,400               0             51,600          60,000        10,500         70,600
JOHN MACRITCHIE & CO SSC                                        37,500                0            251,500         289,000        50,600        339,600
JOHN MCGOVERN & CO SOLICITORS                                   15,300                0             89,700         105,000        18,400        123,400
JOHN MULHOLLAND SOLICITOR                                         1,200               0             15,800          17,100          3,000        20,000
JOHN OWENS & CO SOLICITORS                                        2,300           4,300              9,000          15,500          2,700        18,300
JOHN PRYDE SOLICITORS                                           13,000                0             79,700          92,700        16,200        109,000
JOHN W GILBERTSON SOLICITOR                                         300               0                  0              300           100            300
JOHN Y ROBERTSON & CO SOLICITORS                                  2,500          29,600              1,600          33,800          5,900        39,700
KAY & CO SOLICITORS                                               4,600               0              1,500            6,100             0         6,100




                                                                             Page 10 of 31
                                                              Solicitor firms 2005 2006




Firm Name                                     Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                             assistance fees VAT)              childrens fees     VAT                            VAT
                                             (exc VAT)                         (exc VAT)
KEE SOLICITORS                                           7,800          29,900              2,300           40,000         7,000         47,100
KEEGAN SMITH SSC SOLICITORS                            34,100                0            324,800          359,000       62,800         421,800
KEEGAN WALKER & CO SOLICITORS                          86,900           53,500            192,700          333,000       59,000         392,000
KEENE & COMPANY SOLICITORS                               7,700               0             15,000           22,800         4,100         26,800
KEITH J TUCK & CO SOLICITORS                           46,600           19,400            247,400          313,400       54,900         368,300
KEITH S BOVEY SOLICITORS                                   100               0              1,200            1,300           200          1,500
KELLY & CO SOLCITORS                                   71,000           93,700             65,000          229,600       40,300         269,900
KELLY RANKIN & BRESLIN SOLICITORS                      20,800            2,500             63,400           86,700       15,200         102,000
KEN MACDONALD & CO SOLICITORS                            7,600           6,200             59,900           73,700       13,000          86,700
KENNEDY & CO. SOLICITORS                               27,500            8,400             40,300           76,200       13,400          89,600
KENNETH F BROWN SOLICITOR                                  600           3,100                  0            3,800           700          4,400
KENNETH M GREENER SOLICITORS                           39,500           19,100             39,500           98,100       17,300         115,400
KENNETH PATERSON SOLICITORS                            33,700                0                  0           33,700         6,000         39,600
KENNETH PATTULLO TRUSTEE FOR JOHN ATUAHENE               1,000               0                  0            1,000           200          1,100
KERR & CO SOLICITORS                                     5,600          11,500              6,100           23,200         4,100         27,300
KERR BARRIE & DUNCAN SOLICITORS                            300               0                  0              300             0            300
KERR CHAMBERS LYNCH & CO SOLICITORS                          0               0              3,900            3,800           700          4,500
KERR STIRLING LLP                                        4,800           4,500              6,200           15,500         2,700         18,200
KETCHEN & STEVENS SOLICITORS                             1,600             500                  0            2,100           400          2,500
KEVIN HUGHES & CO SOLICITORS                               600               0             19,300           20,000         3,500         23,500
KIDSTONS & CO SOLICITORS                                   400           1,500                300            2,200           400          2,600
KILCOYNE & CO SOLICITORS                               43,900           18,400             55,100          117,400       20,600         138,000
KINNEAR & FALCONER SOLICITORS                          12,400           10,300             24,600           47,200         8,300         55,500
KIPPEN CAMPBELL SOLICITORS                             21,900           21,500                  0           43,400         7,800         51,200
KNOX & CO SOLICITORS                                   30,600                0            100,500          131,100       22,900         154,000
LAMBERT & CO SOLICITORS                                42,300           29,800             27,700           99,800       17,700         117,500
LAMBIE LAW PARTNERSHIP SOLICITORS                      53,400           18,600            268,400          340,400       59,800         400,100
LATHAM & CO SOLICITORS                                 13,300            8,300             29,300           51,000         9,200         60,100
LAURIE & CO                                              1,400             100                  0            1,400           300          1,700
LAVERTY & CO SOLICITORS                                  1,800             500              2,700            5,100           900          6,000
LAVERY SMITH & CO SOLICITORS                           57,900            9,100            249,600          316,600       55,600         372,200
LAWFORD KIDD SOLICITORS                                      0          45,000                  0           45,000         7,900         52,900
LAWSON COULL & DUNCAN SOLICITORS                       74,100           34,800            278,500          387,400       67,800         455,300
LAWSON RUSSELL & CO SOLICITORS                             700             300                  0            1,000           200          1,200
LEDINGHAM CHALMERS SOLICITORS                                0          22,400                  0           22,400         3,900         26,300
LEFEVRE LITIGATION SOLICITORS                            5,900               0            155,400          161,300       28,200         189,500
LEONARDS SOLICITORS                                    10,200           16,400             18,300           44,900         7,900         52,800
LEVY & MACRAE SOLICITORS                                   400          10,500             21,600           32,500         5,700         38,100
LIAM O'DONNELL SOLICITORS                              41,100                0            301,400          342,400       60,000         402,500
LIAM ROBERTSON SOLICITOR                               35,700                0            257,900          293,600       51,400         345,000
LIDDLE & ANDERSON SOLICITORS                               300           1,500                  0            1,800           300          2,100
LINDA GEORGE FAMILY LAW                                31,700           60,300             14,400          106,300       18,800         125,200
LINDSAY & KIRK SOLICITORS                              47,500           45,500             74,000          167,000       29,400         196,400
LINDSAY SOLICITORS                                     33,600           10,500             32,900           77,000       13,700          90,700
LINDSAYS SOLICITORS                                      8,500          70,300                  0           78,900       13,800          92,700
LIVINGSTONE BROWN SOLICITORS                          662,300          159,400            578,800        1,400,600      246,800       1,647,400
LLOYD GREEN & CO SOLICITORS                                300          11,400                  0           11,700         2,100         13,800




                                                                    Page 11 of 31
                                                                            Solicitor firms 2005 2006




Firm Name                                                   Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                                           assistance fees VAT)              childrens fees     VAT                            VAT
                                                           (exc VAT)                         (exc VAT)
LOUDONS SOLICITORS                                                     1,300           6,300                  0            7,600         1,300         9,000
LOWS ORKNEY SOLICITORS                                                 8,800           6,000              9,400          24,200          4,400        28,600
LYALL FITPATRICK                                                           0             200                800              900           200         1,100
LYNCH & CO SOLICITORS                                                  3,900           9,400             30,800          44,200          7,700        51,900
LYNN HERBERT SOLICITOR                                               32,800           47,000             21,600         101,400        17,900        119,300
LYONS LAING SOLICITORS                                               21,400            9,100             15,700          46,200          8,200        54,400
M G SYKES & CO SOLICITORS                                                400               0                  0              400           100            500
MACADAM'S SOLICITORS C/O MORNA GRANDISON JUDICIAL FACTOR                 800           4,900                  0            5,800         1,000         6,800
MACALLANS                                                            21,600           22,000                200          43,700          7,900        51,600
MACARTHUR STEWART SOLICITORS                                           4,100           6,000              9,900          19,900          3,500        23,400
MACAULAY & CO SOLICITORS                                                 200               0                  0              200             0            300
MACBETH & MACLAGAN SOLICITORS                                        26,300            7,900             35,700          69,900        12,300         82,100
MACBETH CURRIE & CO SOLICITORS                                       16,800           18,200             13,300          48,300          8,600        56,900
MACBRIDE SMITH & CO SOLICITORS                                       24,800                0            295,100         319,800        56,000        375,800
MACDONALD MACIVER & CO SOLICITORS                                      2,200           1,200             19,800          23,200          4,100        27,300
MACDONALDS SOLICITORS                                                16,600           23,900                  0          40,500          7,200        47,600
MACFARLANE & CO SOLICITORS                                               800           1,600                  0            2,400           400         2,800
MACFARLANE YOUNG & CO SOLICITORS                                       8,300           2,900                  0          11,200          2,000        13,200
MACGREGOR & CO SOLICITORS                                              6,500           7,600                  0          14,100          2,500        16,600
MACHARDY ALEXANDER & WHYTE SOLICITORS                                  7,600           6,300              4,600          18,500          3,300        21,800
MACINTOSH HUMBLE SOLICITORS                                          14,900            9,400              7,800          32,100          5,700        37,800
MACKENZIE & CORMACK SOLICITORS                                         3,100             800                  0            3,900           700         4,600
MACKENZIE & GRANT SOLICITORS                                               0           2,400                  0            2,400           400         2,800
MACKIE & DEWAR SOLICITORS                                            18,200           16,000            130,800         165,000        29,000        194,000
MACKIE THOMSON & CO SOLICITORS                                         3,400           2,700                  0            6,100         1,100         7,200
MACKINLAY & SUTTIE SOLICITORS                                        75,300            9,300             28,900         113,600        20,200        133,800
MACKINTOSH & WYLIE SOLICITORS                                        32,400           60,200             30,700         123,300        21,900        145,200
MACLAY MURRAY & SPENS SOLICITORS                                         100               0                  0              100             0            100
MACLEOD & MACCALLUM SOLICITORS                                       50,200           75,800              8,900         135,000        24,000        158,900
MACLEODS WS SOLICITORS                                                 3,300           2,800                700            6,900         1,200         8,100
MACMILLAN & CO SOLICITORS                                              1,200             100                  0            1,400           200         1,600
MACMILLANS SOLICITORS                                                26,500            2,800            105,000         134,400        23,500        157,900
MACNABS SOLICITORS                                                   39,600           55,300             43,200         138,100        24,400        162,500
MACNAIRS SOLICITORS                                                  18,600           32,800              9,800          61,200        10,800         72,000
MACPHAIL LAWRENCE PARTNERSHIP SOLICITORS                                 300               0                  0              300             0            300
MACPHEE & PARTNERS SOLICITORS                                        17,600           13,600             98,600         129,800        22,800        152,600
MACPHERSON & CO SOLICITORS                                           10,600            3,500                  0          14,100          2,500        16,700
MACPHERSON MAGUIRE COOK SOLICITORS                                     4,500           6,500                  0          11,000          2,000        13,000
MACRAE STEPHEN & CO SOLICITORS                                         4,000           2,200                  0            6,200         1,100         7,300
MAILERS SOLICITORS                                                     8,600          15,300             36,700          60,700        10,700         71,400
MAINS SOLICITORS                                                     17,200           27,200             11,000          55,400          9,800        65,200
MAITLANDS SOLICITORS                                                     500               0                  0              500           100            600
MALCOLM & HUTCHISON SOLICITORS                                           800               0              9,600          10,400          1,800        12,200
MALCOLM JACK & MATHESON SOLICITORS                                   39,500           29,400             29,600          98,500        17,500        116,000
MANINI BELARDO SOLICITORS                                                100               0                900            1,000             0         1,000
MANN SOLICITORS                                                        2,100               0             36,100          38,100          6,100        44,200
MARGARET GRAY & COMPANY SOLICITORS                                   26,000           22,200                  0          48,200          8,700        56,900




                                                                                  Page 12 of 31
                                                         Solicitor firms 2005 2006




Firm Name                                Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                        assistance fees VAT)              childrens fees     VAT                            VAT
                                        (exc VAT)                         (exc VAT)
MARIE A LAND SOLICITOR                            70,800           40,600            108,900          220,300       38,900         259,100
MARJORY MACDONALD LLB                                 100               0                  0              100             0            100
MARLBOROUGH & CO SOLICITORS                           400             300                  0              700           100            800
MARSHALL WILSON SOLICITORS                        71,500           52,900            131,400          255,900       45,300         301,100
MARTIN & COMPANY SOLICITORS                       39,800           11,100            224,600          275,500       48,400         323,900
MARTIN DUFFY SOLICITORS                               500               0              2,400            2,900             0          2,900
MARTIN JOHNSTON & SOCHA SOLICITORS               105,600                0            776,800          882,400      154,500       1,036,900
MARTIN RAMSAY MCINNES SOLICITOR                     1,200               0             20,400           21,600             0         21,600
MASSON & GLENNIE SOLICITORS                         6,200           4,600              2,100           12,900         2,300         15,200
MASTERS LEGAL SERVICES                              9,100           1,400              9,300           19,800         3,500         23,400
MATHESON RITCHIE                                  41,100           45,400            109,800          196,300       34,500         230,800
MATHIE LENNOX & CO SOLICITORS                       2,700           2,300                  0            4,900           900          5,800
MATHIE MACLUCKIE SOLCITORS                        12,700           44,300              2,800           59,800       10,700          70,400
MATHIE MORTON SOLICITORS                          14,100           27,800              5,800           47,800         8,400         56,200
MATTHEW BROWN SOLICITORS                          63,000           24,900            323,300          411,200       72,100         483,400
MAXWELL MACLAURIN SOLICITORS                      22,400           26,300                200           49,000         8,700         57,700
MCAFEE SOLICITORS                                 53,100                0            549,900          603,100      105,600         708,600
MCANDREW & CO SOLICITORS                          17,200           24,700             11,900           53,800         9,600         63,400
MCARDLE SOLICITORS                                83,700            9,100            198,500          291,300       51,500         342,800
MCARTHUR STANTON SOLICITORS                       16,200           20,900             78,600          115,600       20,400         136,000
MCAULEY MCCARTHY & CO SOLICITORS                 129,300           73,000             28,200          230,600       40,700         271,300
MCCAFFERTY & CO SOLICITORS                          9,700           6,500             32,100           48,300         8,500         56,800
MCCANN & CO SOLICITORS                              4,400               0             74,100           78,500       13,700          92,200
MCCASH & HUNTER SOLICITORS                        19,300            9,600                  0           28,800         5,200         34,000
MCCLAY & CO SOLICITORS                            23,300                0            113,000          136,300       23,900         160,200
MCCLURE COLLINS SOLICITORS                       141,300           22,100            228,800          392,200       69,000         461,100
MCCLURE NAISMITH SOLICITORS                         1,800          11,100                  0           12,900         2,300         15,200
MCCLUSKEY BROWNE SOLICITORS                       38,000           22,300            272,000          332,300       58,400         390,700
MCCONNACHIE & CO SOLICITORS                         1,100             700              7,300            9,100         1,600         10,700
MCCONVILLE O'NEILL SOLICITORS                         600               0                  0              600           100            700
MCCORMICK & NICHOLSON SOLICITORS                      100               0                  0              100             0            100
MCCOURTS SOLICITORS                                   400               0             14,400           14,800         2,600         17,400
MCCREADY & CO SOLICITORS                              200               0                800            1,000           200          1,100
MCCUSKER COCHRANE & GUNN SOLICITORS                 4,100               0                  0            4,100           700          4,800
MCCUSKER MCELROY & CO                            145,800                0            919,200        1,065,000      186,700       1,251,700
MCDAID FARRELL SOLICITORS                             300           3,000             27,700           31,000         5,400         36,500
MCFADYEN & SEMPLE SOLICITORS                      22,500            8,300             61,200           92,000       16,300         108,300
MCGINNESS FRASER SOLICITORS                       13,500            6,500            106,300          126,300       22,100         148,500
MCGOVERN & CO SOLICITORS                          14,000            7,200            157,900          179,000       31,400         210,400
MCGRADE & COMPANY                                 43,400            2,600                  0           45,900         8,200         54,100
MCGREEVY & CO                                       4,800               0             19,600           24,500             0         24,500
MCILROY HIPWELL & DINGWALL SOLICITORS               6,000           6,900                  0           12,900         2,300         15,200
MCINTOSH & MACLACHLAN SOLICITORS                  14,700            2,000             10,700           27,500         4,900         32,400
MCINTOSH MCTAGGART                                12,800           37,100                  0           49,900         8,800         58,800
MCINTYRE & CO SOLICITORS                          21,800           34,900             23,600           80,200       14,200          94,500
MCJERROW & STEVENSON SOLICITORS                   33,100           35,200                500           68,700       12,200          81,000
MCKAY & NORWELL SOLICITORS                        49,900           62,400                900          113,200       20,100         133,300




                                                               Page 13 of 31
                                                        Solicitor firms 2005 2006




Firm Name                               Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                       assistance fees VAT)              childrens fees     VAT                            VAT
                                       (exc VAT)                         (exc VAT)
MCKENNAS SOLICITORS                              82,600           36,400            150,600         269,500        47,400        316,900
MCKENZIES SOLICITORS                             18,700           33,200             66,500         118,500        20,800        139,200
MCKINNON & CO SOLICITORS                           2,000             200                  0            2,200           400         2,600
MCKINNON FORBES SOLICITORS                         5,900           5,000                300          11,200          2,100        13,200
MCKINNON HEWITT SOLICITORS                       36,700           26,500                  0          63,200        11,400         74,600
MCLACHLAN KONOPKA & CO SOLICITORS                20,900           17,700             14,300          52,900          9,300        62,200
MCLEISH CARSWELL SOLICITORS                        2,400           2,300                  0            4,700           800         5,600
MCLENNAN ADAM DAVIS SOLICITORS                  187,700           41,300            413,000         642,100       113,100        755,200
MCMANUS CAMPBELL & POTTLE SOLICITORS                 800               0                  0              800           100            900
MCMILLAN KILPATRICK SOLICITORS                     8,400           4,100             11,200          23,600          4,200        27,800
MCNEILS SOLICITORS                                   500               0                  0              500           100            600
MCQUILLAN GLASSER & WAUGHMAN                    190,200           18,500            171,300         380,000        66,800        446,800
MCRAE WS                                             100               0              4,000            4,200             0         4,200
MCSHERRY HALLIDAY SOLICITORS                     22,100           19,400                  0          41,500          7,500        49,000
MCSPORRANS                                       15,900                0            125,400         141,300        24,700        166,000
MCVEY & MURRICANE SOLICITORS                       2,000               0                  0            2,000           400         2,400
MCWHINNEY RICHARDS SOLICITORS                    34,200           20,700             83,000         137,900        24,300        162,200
MEGSON & CO SOLICITORS                             3,200               0             64,900          68,200        11,900         80,100
MELLICKS SOLICITORS                                9,500          25,300                  0          34,800          6,100        41,000
MELROSE & PORTEOUS SOLICITORS                      8,600           4,800             14,500          27,900          4,900        32,800
MESSRS CHURCHILL & CO SOLICITORS                   2,600               0                  0            2,600           500         3,100
MESSRS MACASKILLS SOLCITORS                        1,700               0                  0            1,700           300         2,100
MHARI S MACTAGGART SOLICITORS                    16,800           20,800                900          38,600          6,900        45,500
MICHAEL CHAPMAN SOLICITORS                         1,600               0             46,900          48,500          8,500        57,000
MICHAEL HORSMAN & CO SOLICITORS                  10,100                0             75,200          85,400        14,900        100,300
MICHAEL LOTT SOLICITORS                          11,000           14,000             22,300          47,300          8,300        55,600
MICHAEL MCGINLEY & CO SOLICITORS                   4,100               0             57,800          61,900              0        61,900
MICHAEL S ALLAN SOLICITORS                       62,800                0            406,700         469,500        82,500        552,000
MICHAEL T MCSHERRY SOLICITOR                           0               0              1,700            1,700           300         2,000
MIDDLETON ROSS & ARNOT SOLICITORS                  6,700           2,200              2,400          11,300          2,000        13,300
MIKE DAILLY SOLICITORS                           33,500           20,400                100          54,000          9,700        63,700
MILLER GERRARD SOLICITORS                          3,500           1,500                  0            5,000           900         5,900
MILLER HENDRY SOLICITORS                         15,100           28,300                  0          43,400          7,700        51,000
MILLER SAMUEL LLP SOLCITORS                            0           9,100                  0            9,100         1,600        10,700
MITCHELLS ROBERTON SOLICITORS                      1,100           1,700                  0            2,800           500         3,300
MOONEYS SOLICITORS                                   100               0              2,800            2,900           500         3,400
MOORE & PARTNERS LLP SOLICITORS                  40,400           27,800             37,200         105,400        18,800        124,200
MORE & CO SOLICITORS                             36,600                0            310,700         347,300        60,900        408,200
MORGANS SOLICITORS                               19,500           13,200             63,000          95,700        16,900        112,600
MORISON & SMITH SOLICITORS                           600           2,000                  0            2,600           500         3,100
MORISONS SOLICITORS                                    0          13,900                  0          13,900          2,400        16,300
MORRISON HAGGERTY SOLICITORS                     40,700                0            307,900         348,600        61,100        409,700
MORTON FRASER SOLICITORS                           9,200          50,400                  0          59,600        10,500         70,100
MOULTRIE & CO SOLICITORS                           4,400               0             41,300          45,800          8,000        53,800
MOWAT HALL DICK SOLICITORS                         9,900          30,900                  0          40,800          7,300        48,100
MOWAT HALL DICK SOLICITORS                         8,400          17,700                  0          26,100          4,600        30,700
MOZOLOWSKI WYSE SOLICITORS                       13,100           10,800             10,700          34,600          6,200        40,800




                                                              Page 14 of 31
                                                            Solicitor firms 2005 2006




Firm Name                                Advice and        Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                        assistance fees    VAT)            childrens fees     VAT                            VAT
                                        (exc VAT)                          (exc VAT)
MRS MARY A WHITE WS SOLICITOR                          0               200                  0              200             0            200
MSM SOLICITORS                                    53,700            12,500             76,300         142,500        25,100         167,700
MTM DEFENCE SOLCITORS                             60,500                 0            577,600         638,100       111,700         749,800
MUIR MYLES LAVERTY SOLICITORS                    171,700            44,400            456,100         672,200       118,100         790,300
MUIRHEAD BUCHANAN SOLICITORS                      17,400            33,000              1,600          52,000          9,200         61,200
MULLANE & CO SOLICITORS                           32,800                 0            190,600         223,400        39,100         262,500
MUNRO & NOBLE SOLICITORS                           1,100             4,000                  0            5,100           900          6,000
MUNRO LIDDELL SOLICITORS                          23,300            32,500              1,400          57,200        10,200          67,400
MURNIN MCCLUSKEY SOLICITORS                       13,700            19,100              5,800          38,600          6,800         45,400
MURPHY & CO                                       11,700                 0             83,300          95,000        16,600         111,600
MURRAY DONALD DRUMMOND COOK LLP                      200               200                  0              400           100            500
MURRAY GILLIES & WILSON SOLICITORS                 5,900             2,000              7,100          15,000          2,700         17,700
MURRAY HAMILTON & CHALMERS SOLICITORS             22,700             5,100            173,200         201,000        35,200         236,200
MURRAY IRELAND & COMPANY                           8,700                 0             75,200          83,900        14,700          98,600
MURRAY LITTLE & KNOX SOLICITORS                      300                 0              4,800            5,100           900          5,900
MURRAY YOUNG SOLICITORS                           15,400            11,500             36,500          63,400        11,100          74,600
N S LOCKHART SOLICITORS                           56,600             5,900             18,700          81,100        14,300          95,400
NAFTALIN DUNCAN & CO SOLICITORS                   40,400            77,500             12,000         130,000        23,000         153,000
NEIL F. MCPHERSON SOLICITORS                      24,400                 0            209,000         233,400        40,900         274,300
NEIL R KELLY SOLICITOR                                 0                 0              1,100            1,100           200          1,200
NEILL CLERK & MURRAY SOLICITORS                   13,000            12,500              1,800          27,300          4,900         32,200
NELSON GIBB & LANDA SOLICITORS                     2,900             1,800             19,600          24,300          4,300         28,500
NELSONS SOLICITORS                                71,000            43,800            215,400         330,200        58,200         388,400
NESS GALLAGHER & CO SOLICITORS                    62,900           101,700            432,300         596,900       104,700         701,600
NICHOLAS J SCULLION & CO SOLICITORS               26,300             2,300            271,000         299,600        52,500         352,100
NICOL & CO                                        19,300            33,900                  0          53,200          9,600         62,800
NICOL HARVEY & PIERCE SOLICITORS                  11,300             4,000             73,000          88,300        15,600         103,900
NICOLA SMITH SOLICITORS                            2,200                 0                  0            2,200           400          2,500
NICOLSON & CO                                        800                 0             58,000          58,900              0         58,900
NICOLSON & CO                                          0                 0                800              800           100            900
NICOLSON O'BRIEN SOLICITORS                        4,200             8,300             40,300          52,700          9,300         62,000
NOLF & CO SOLICITORS                                 200                 0              1,000            1,200             0          1,200
OAG & CO SOLICITORS                                9,000                 0            102,300         111,300        19,500         130,800
O'DONNELL & CO SOLICITORS                         90,700            37,000            142,400         270,100        47,600         317,700
ORMISTON'S LAW PRACTICE                          316,000             1,600             16,600         334,100        58,500         392,600
P CLARK THOMSON & SON SOLICITORS                       0               500                  0              500           100            600
PACITTI JONES SOLICITORS                          27,600            15,700             16,600          59,900        10,800          70,700
PAISLEY LAW CENTRE SOLICITORS                     31,500             3,200                  0          34,800              0         34,800
PALFREYMAN ASSOCIATES                              2,400            14,700                  0          17,100          1,100         18,300
PARK HUTCHISON                                       200                 0                  0              200             0            300
PATERSON BELL SOLICITORS                         165,700             9,600            685,000         860,300       150,900       1,011,300
PATERSON HOLMS & CO SOLICITORS                     1,200             2,500                  0            3,700           700          4,300
PATIENCE AND BUCHAN SOLICITORS                    48,800            58,500              2,000         109,300        19,500         128,800
PATRICIA L MENNIE SOLICITOR                            0                 0              8,400            8,500             0          8,500
PATRICK CAMPBELL SOLICITORS                        6,100                 0             19,800          25,900          4,500         30,500
PATRICK FORDYCE SOLICITOR                            100                 0                600              700             0            700
PATRICK WHEATLEY SOLICITORS                            0                 0            107,600         107,600        18,800         126,500




                                                                 Page 15 of 31
                                                               Solicitor firms 2005 2006




Firm Name                                      Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                              assistance fees VAT)              childrens fees     VAT                            VAT
                                              (exc VAT)                         (exc VAT)
PATTEN & PRENTICE SOLICITORS                              5,200          14,100                  0          19,200          3,400        22,600
PATTISON & SIM SOLICITORS                                   700          12,900                  0          13,600          2,400        16,000
PAUL KIRK & COMPANY                                       9,500           1,700            114,200         125,300        22,000        147,200
PAUL MCGOWAN & CO SOLICITORS                            26,500                0            109,000         135,500        23,700        159,200
PAUL SMITH                                                3,800               0             22,800          26,600              0        26,600
PAUL W RALPH SOLICITOR                                    1,600               0             20,200          21,800              0        21,800
PEACOCK JOHNSTON SOLICITORS                             31,200           39,400             72,600         143,200        25,300        168,400
PENMANS SOLICITORS                                      70,600            6,200            417,500         494,300        86,600        580,800
PETER G FARRELL SOLICITORS                             314,900            3,100            143,700         461,600        81,100        542,600
PETER J WOOLFSON & CO SOLICITORS                        79,100            6,600             14,400         100,100        17,700        117,800
PETER LOCKHARTS SOLICITORS                              31,300           16,300             74,100         121,800        21,500        143,300
PETERKIN & KIDD SOLICITORS                                2,500           1,700                600            4,800           900         5,600
PETERKINS SOLICITORS                                      1,600          19,200              7,700          28,600          5,000        33,600
PETTICREW & CO                                          30,600           29,800             20,600          81,000        14,200         95,200
PHILIP A LAFFERTY                                       26,200                0            131,100         157,300        27,500        184,800
PHILIP ROONEY & CO SOLICITORS                           10,800                0             54,500          65,300        11,500         76,800
PHILP & MILLER SOLICITORS                                 1,300           5,600              3,700          10,700          1,900        12,500
PHILPOTT PLATT NIBLET & WIGHT SOLICITORS                62,900           84,800             60,900         208,700        36,500        245,200
PHINN & CO SOLICITORS                                   19,600                0            148,100         167,700        29,400        197,100
PIERI GRAHAM SOLICITORS                                     700           2,400                  0            3,000           500         3,600
PLENDERLEATH RUNCIE SOLICITORS                            5,700             400             72,200          78,300        13,700         92,000
POLLOCK & MCLEAN SOLICITORS                                   0           1,400                  0            1,400           200         1,700
POLLOCK SOMERVILLE & CO SOLICITORS                      14,700            2,000            141,600         158,200        27,800        186,000
POMPHREYS SOLICITORS                                    16,200            3,800                  0          20,100          3,600        23,700
PRICE ROBBIE                                            61,500          102,000             18,900         182,400        32,200        214,700
PRIMROSE & GORDON SOLICITORS                              5,000           8,800             17,700          31,500          5,600        37,000
QUINN MARTIN & LANGAN SOLICITORS                       224,400           38,600            304,200         567,200        99,500        666,800
R & R URQUHART INC. MACGREGOR & CO) SOLS.               13,300           20,300                200          33,700          6,000        39,700
R A LOGAN & CO SOLICITORS                               34,000           12,300            126,000         172,300        30,300        202,600
R B CAMPBELL & CO SOLICITORS                                300               0              2,600            2,800           500         3,300
R S VAUGHAN & CO                                          9,000          15,100             42,600          66,700        11,700         78,500
R T MCCORMACK SOLICITORS                                  3,200               0             63,200          66,400        11,600         78,000
R. S. JONES & COMPANY                                     2,100               0              7,300            9,400         1,600        11,000
RAEBURN CHRISTIE CLARK & WALLACE SOLICITORS               8,300          22,300             12,000          42,700          7,500        50,200
RAEBURN HOPE SOLICITORS                                 17,900           18,800             17,400          54,100          9,600        63,700
RAFFERTY WOOD & CO SOLICITORS                           91,200           26,200            124,000         241,400        42,600        283,900
RANKIN & AITKEN SOLICITORS                                2,500          15,900              2,900          21,300          3,700        25,000
RAYMOND F BAINBRIGGE SOLICITORS                         14,800                0              3,400          18,200          3,200        21,400
RAYMOND FERGUSON & CO SOLICITORS                          2,700               0             25,700          28,400          5,000        33,400
RAYMOND MCILWAM & CO                                    11,500                0             86,800          98,300              0        98,300
REILLY CASSIDY & CO SOLICITORS                          43,500                0            321,400         364,900        63,900        428,700
REILLY MCGINLEY SOLICITORS                              18,100           21,800                800          40,700          7,200        47,900
RENFREW & COMPANY SOLICITORS                              6,600          13,100             30,200          49,900          8,800        58,600
RGM SOLICITORS                                            7,500           7,400                  0          14,900          2,600        17,600
RICHARD J LOBJOIE & CO SOLICITORS                       15,000                0            354,600         369,700        64,700        434,400
RITA DREW                                                 3,100           1,300                  0            4,400             0         4,400
RITCHIE NEILL SOLICITORS                                    100           9,400                400            9,900         1,700        11,600




                                                                    Page 16 of 31
                                                               Solicitor firms 2005 2006




Firm Name                                      Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                              assistance fees VAT)              childrens fees     VAT                            VAT
                                              (exc VAT)                         (exc VAT)
ROBERT A MACKINNON                                        3,300               0                  0            3,300             0          3,300
ROBERT FERGUSON & SONS SOLICITORS                           400               0                  0              400           100            500
ROBERT TAYLOR SOLICITOR                                117,500                0            230,900          348,300       61,000         409,300
ROBERT W MERCER SOLICITORS                                9,900           4,300             66,400           80,600       14,100          94,700
ROBERTON & CO SOLICITORS                                14,800                0            102,400          117,300       20,500         137,800
ROBERTS & CO SOLICITORS                                 34,100            3,600            208,000          245,700       43,100         288,800
ROBERTSON & CO SOLICITORS                                   500             800                  0            1,300           200          1,600
ROBERTSON & ROSS SOLICITORS                            263,700           96,500            326,200          686,500      120,300         806,800
ROBERTSON PAUL SOLICITORS                               15,300            7,300                  0           22,600         4,000         26,600
ROBERTSON SMITH SOLICITORS                              13,200           12,500             15,100           40,900         7,200         48,100
ROGER WEBB                                                3,600               0             45,500           49,100         8,600         57,700
ROLLO DAVIDSON MCFARLANE SOLICITORS                     43,100           31,100             58,200          132,400       23,600         156,000
ROSS & CONNEL SOLICITORS                                44,600           43,400             17,700          105,700       18,800         124,400
ROSS & FOX SOLICITORS                                   18,600                0            229,200          247,700       43,400         291,100
ROSS HARPER SOLICITORS                                 354,900          336,500            842,600        1,534,000      270,400       1,804,400
ROSS STRACHAN & CO SOLICITORS                           16,500           26,900             10,900           54,400         9,600         64,000
ROSSLYN MITCHELL TAYLOR & RAMSAY SOLICITORS               1,200           1,300                600            3,000           500          3,600
ROY MILLER & CO SOLICITORS                              30,000           13,400             65,100          108,500       19,000         127,500
RSB MACDONALD SOLICITORS                                78,300          105,800            141,300          325,400       57,200         382,600
RUBENS SOLICITORS                                       44,000              400            308,900          353,300       61,900         415,200
RUSSEL & AITKEN SOLICITORS                             109,100          129,300            192,200          430,600       76,000         506,600
RUSSELL JONES & WALKER SOLICITORS                           500               0                  0              500           100            500
RUSSELLS GIBSON MCCAFFREY SOLICITORS                    18,300           13,900             77,800          110,000       19,300         129,300
RUTH ANDERSON SOLICITORS                                21,600            2,900             27,200           51,700         9,100         60,800
RUTHVEN KEENAN POLLOCK & CO SOLICITORS                    3,100          29,500             21,700           54,300         9,500         63,800
S F WILSON SOLICITORS                                     9,800          14,600              1,000           25,400         4,600         30,000
S J FREED & CO SOLICITORS                                   100               0                200              400           100            400
S J HAMILTON & CO SOLICITORS                            41,900                0            270,400          312,200       54,600         366,900
S P FLANAGAN SOLICITORS                                   2,200               0             25,000           27,200         4,800         32,000
SANDEMANS SOLICITORS                                    10,100            2,900             30,500           43,600         7,700         51,300
SAVAGE LAW PRACTICE SOLICITORS                          13,500           11,600             58,100           83,200       14,700          97,900
SCOTT ALEXANDER SOLICITORS                                1,200           3,600                  0            4,800           900          5,700
SCOTT MCQUIRE & CO                                        2,800               0             64,200           67,000       11,700          78,700
SCULLION & CO SOLICITORS                                  2,400               0             37,200           39,600         6,900         46,500
SEMPLE FRASER WS SOLICITORS                                 300          10,500                  0           10,800         1,900         12,600
SHARKEY & CO                                              5,200               0             77,100           82,300       14,400          96,700
SHEPHERD & WEDDERBURN SOLICITORS                              0          25,500                  0           25,500         4,500         30,000
SHERIDANS SOLICITORS                                      5,200          15,000              9,900           30,100         5,300         35,400
SHIELLS SOLICITORS                                        6,100           1,700              9,800           17,600         3,100         20,700
SIMPSON & MARWICK SOLICITORS                              4,800          49,600              9,900           64,300       11,300          75,600
SIMPSON MACDONALD SOLICITORS                              5,200           3,200                  0            8,400         1,500          9,900
SINCLAIRS SOLICITORS                                    75,200                0            312,400          387,500       67,900         455,400
SKENE EDWARDS SOLICITORS                                  1,700           1,800                  0            3,500           600          4,100
SMAIL & EWART SOLICITORS                                  3,500           5,800             15,400           24,700         4,400         29,100
SMITH & GRANT SOLICITORS                                27,600           29,000             29,000           85,600       15,100         100,700
SNEDDON & SON SSC SOLICITORS                              1,000               0                  0            1,000           200          1,100
SNEDDON MORRISON SSC                                    78,300           72,300             21,800          172,400       30,800         203,200




                                                                     Page 17 of 31
                                                               Solicitor firms 2005 2006




Firm Name                                      Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                              assistance fees VAT)              childrens fees     VAT                            VAT
                                              (exc VAT)                         (exc VAT)
SOLICITORS DIRECT                                         2,200               0              5,100            7,400         1,300         8,700
SOMERVILLE & RUSSELL SOLICITORS                         67,700           55,300             64,700         187,700        33,300        221,000
SOUTH FORREST SOLICITORS                                  1,600           6,100              2,100            9,800         1,700        11,500
SPRANG TERRAS SOLICITORS                                    800               0                  0              800           100            900
STEEL ELDRIDGE STEWART                                  12,900           10,700             35,600          59,200        10,500         69,700
STEPHEN & ROBB SOLICITORS                                   200               0                  0              200             0            200
STEPHEN PATERSON & CO SOLICITORS                        29,300                0            219,700         249,100        43,600        292,700
STEVEN QUITHER & CO SOLICITORS                          12,800           14,200             24,200          51,200          9,100        60,200
STEVENSON & MARSHALL SOLICITORS                         31,500           32,300             51,600         115,400        20,500        135,900
STEVENSON KENNEDY SOLICITORS                              6,300          10,500              6,000          22,800          4,000        26,900
STEWART & BENNETT SOLICITORS                                  0           2,900                  0            2,900           500         3,400
STEWART & MCISAAC SOLICITORS                                700           7,600              5,300          13,600          2,400        16,000
STEWART & OSBORNE SOLICITORS                              3,700           1,900                  0            5,600         1,000         6,600
STEWART & WATSON SOLICITORS                             31,500           31,300             41,900         104,800        18,600        123,300
STEWART BALFOUR & SUTHERLAND SOLICITORS                     100           3,300                  0            3,400           600         4,000
STEWART MURRAY & COMPANY SOLICITORS                       3,600               0             22,700          26,300          4,600        30,900
STEWART WATT & CO SOLICITORS                              8,100           6,500              3,300          17,900          3,200        21,100
STEWARTS & MURDOCHS SOLICITORS                              600           2,500                  0            3,000           500         3,600
STIRLING & CO SOLICITORS                                17,000           23,100              1,600          41,700          7,300        49,000
STIRLING & GILMOUR SOLICITORS                           23,500           10,500              8,500          42,500          7,700        50,200
STIRLING & MAIR SOLICITORS                              71,500           33,600            284,200         389,300        68,300        457,600
STIRLING EUNSON & FERGUSON SOLICITORS                     3,600           1,200              1,500            6,400         1,100         7,500
STODARTS SOLICITORS                                       5,500           7,700                  0          13,300          2,400        15,700
STORIE CRUDEN & SIMPSON SOLICITORS                        2,100             500                  0            2,600           500         3,000
STORMONTH DARLING SOLICITORS                              4,500           3,400              1,700            9,500         1,700        11,200
STRONACHS SOLICITORS                                      2,300           3,300                  0            5,500         1,000         6,500
STUART & STUART SOLICITORS                                9,200          10,000                  0          19,200          3,400        22,600
STUART WILSON DICKSON & CO SOLICITORS                     9,100           6,000             18,600          33,700          5,900        39,600
SUSAN CLARK ASSOCIATES                                    1,100               0                  0            1,100           200         1,300
T DUNCAN & CO SOLICITORS                                64,400           19,600            150,600         234,600        41,200        275,700
T F REID & DONALDSON SOLICITORS                         12,800           27,300              1,900          41,900          7,400        49,300
T G BANNIGAN & CO SOLICITORS                                  0               0             56,700          56,700          9,900        66,700
T G BRADSHAW & CO SOLICITORS                            17,700           20,500             35,000          73,100        12,900         86,100
TAGGART MEIL MATHERS SOLICITORS                         35,900           53,000             50,400         139,300        24,600        164,000
TAIT & MACKENZIE SOLICITORS                               5,000           6,600              2,400          14,000          2,500        16,600
TAIT & PETERSON SOLICITORS                                  400           1,200                  0            1,600           300         1,900
TAYLOR & HENDERSON SOLICITORS                           61,300           59,300             77,900         198,500        35,200        233,700
TAYLOR & KELLY SOLICITORS                               69,500          106,900             19,400         195,900        34,300        230,200
TAYLORS SOLICITORS                                          500           2,700                  0            3,200           600         3,800
THE ANDERSON PARTNERSHIP SOLICITORS                         700          24,400                  0          25,100          4,400        29,500
THE CRUICKSHANK LAW PRACTICE                              7,900           3,600            102,500         114,000        20,000        134,000
THE KELLAS PARTNERSHIP                                    6,500           3,500              3,500          13,400          2,400        15,800
THE LAW PRACTICE                                            100               0                  0              100             0            100
THE MACKENZIE LAW PRACTICE SOLICITORS                   16,200           17,700             55,100          89,000        15,600        104,600
THE MCKINSTRY CO INC. GARDINER & NOBLE SOLS             94,200           84,700            145,300         324,300        57,700        382,000
THE MFY PARTNERSHIP                                     38,200           44,300            248,800         331,400        58,300        389,700
THE PRG PARTNERSHIP                                     49,300           33,900            103,200         186,400        32,800        219,300




                                                                     Page 18 of 31
                                                                 Solicitor firms 2005 2006




Firm Name                                        Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                                assistance fees VAT)              childrens fees     VAT                            VAT
                                                (exc VAT)                         (exc VAT)
THE REID COOPER PARTNERSHIP SOLICITORS                        400               0                  0              400           100            400
THE ROSS PARTNERSHIP SOLICITORS                             2,800               0             50,400           53,300         9,300         62,600
THE SPENCE GLEESON PARTNERSHIP SOLICITORS                   2,100           1,000                500            3,600           600          4,200
THE WATTS LEGAL PRACTICE T/A WATTS SOLICITORS             32,500           19,900            100,300          152,800       26,900         179,700
THOMAS CARLIN & PENDER SOLICITORS                             600               0              6,900            7,500         1,300          8,800
THOMAS J MCDONALD SOLICITOR                                 6,300               0             25,400           31,700         5,600         37,300
THOMAS PURDOM & SONS SOLICITORS                           89,200           47,900            228,300          365,400       64,900         430,300
THOMPSONS SOLICITORS                                        7,800          16,300                  0           24,100         4,300         28,400
THORBURN LYON & BUCHAN SOLICITORS                             700             400                  0            1,100           200          1,300
THORLEY STEPHENSON SSC                                    29,100           34,000            145,800          208,900       36,700         245,600
THORNTONS LAW LLP SOLICITORS                             224,000          173,000            180,800          577,700      102,200         679,900
TOD & MITCHELL SOLICITORS                                 55,700                0            574,600          630,200      110,300         740,600
TODS MURRAY SOLICITORS                                      1,200             300                  0            1,600           300          1,900
TOM MCCARTNEY SOLICITORS                                    1,900           3,200              2,600            7,700         1,300          9,100
TRAINOR ALSTON SOLICITORS                                 63,100           36,200            280,900          380,100       66,800         447,000
TURNBULL MCCARRON SOLICITORS                             346,800           68,100            622,300        1,037,200      182,300       1,219,400
VALERIE JOHNSTON SOLICITOR                                  8,400          12,800             26,500           47,800         8,400         56,100
VIRGIL M CRAWFORD SOLICITORS                              92,700           52,600            486,900          632,100      111,200         743,300
W & A S BRUCE SOLICITORS                                  55,600           45,700             44,300          145,600       26,000         171,600
W & J REID SOLICITORS                                       6,300          20,100             11,400           37,700         6,700         44,400
W GRAHAM SUTHERLAND SOLICITORS                                300           1,100                  0            1,300           200          1,600
W W & J MCCLURE SOLICITORS                                50,900           50,700             25,400          127,000       22,500         149,500
WADDELL & MACKINTOSH SOLICITORS                                 0           3,700                  0            3,700           600          4,300
WALKER & SHARPE SOLICITORS                                25,000           12,300            124,200          161,500       28,400         189,900
WALKER LAIRD SOLICITORS                                   75,500           42,000             66,400          183,800       32,500         216,400
WALLACE HODGE & CO SOLICITOS                                2,500           2,400                  0            4,900           900          5,800
WALLACE QUINN & CO SOLICITORS                                 500           1,300                  0            1,700           300          2,000
WALTER GERRARD & CO SOLICITORS                              2,000           2,600                500            5,100           900          6,000
WARD & CO SOLICITORS                                      92,300            3,300            535,000          630,600      110,600         741,200
WARDLAW STEPHENSON ALLAN T/A WSA PARTNERSHIP              73,100                0            427,500          500,700       87,700         588,400
WARNERS SOLICITORS                                            300           2,700                  0            3,000           500          3,500
WATERMANS SOLICITORS                                          600               0                  0              600             0            600
WATERSRULE SOLICITORS                                     10,300            6,000              5,400           21,700         3,900         25,600
WATSON & LYALL BOWIE SOLICITORS                             3,700           4,900              4,500           13,100         2,300         15,400
WATTERS STEVEN & CO SOLICITORS                            12,100            6,400            149,500          168,000       29,400         197,400
WEST ANDERSON & CO SOLICITORS                                 500           1,300                  0            1,800           300          2,100
WHELAN & CO                                               28,900            7,500             78,900          115,300       19,900         135,300
WHITELAW EDGAR & BALDWIN SOLICITORS                       17,500           21,600             10,500           49,600         8,800         58,400
WHITTEN & CO SOLICITORS                                     8,400               0             75,200           83,600       14,600          98,300
WILLIAM LAVELLE SOLICITORS                                    200               0             48,500           48,800         5,400         54,200
WILLIAM MCCLUSKEY SOLICITORS                                7,800               0             95,200          103,000       18,000         121,000
WILLIAM SKELTON & CO SOLICITORS                             2,700           2,000              3,000            7,600         1,400          9,000
WILLIAMSON & HENRY SOLICITORS                               1,300           2,900                100            4,300           800          5,100
WILSON DEFENCE                                            10,400                0             81,900           92,300       16,200         108,500
WILSON MCLEOD SOLICITORS                                  91,600                0            553,800          645,400      113,400         758,800
WILSON TERRIS & CO SOLICITORS                            199,100           53,100             30,200          282,400       49,800         332,300
WILSON, GREEN & MORRISON                                      200               0                  0              200             0            200




                                                                       Page 19 of 31
                                                                                                   Solicitor firms 2005 2006




Firm Name                                                                         Advice and       Civil fees (exc Criminal and       Total fees exc   VAT on Fees Total Fees Inc
                                                                                 assistance fees VAT)              childrens fees     VAT                            VAT
                                                                                 (exc VAT)                         (exc VAT)
WILSONE & DUFFUS SOLICITORS                                                                13,700           19,400              1,800          34,800          6,100          40,900
WILSONS SOLICITORS                                                                             700           3,900              1,700            6,300         1,100           7,400
WINK & MACKENZIE SOLICITORS                                                                  1,100           1,800             13,300          16,200          2,800          19,100
WINNING DEFENCE LAWYER                                                                     38,400                0            294,800         333,200        58,300          391,500
WM CRATE & CO SOLICITORS                                                                   18,700            7,400             28,900          55,000          9,700          64,700
WOODS SOLICITORS                                                                             7,000           4,400              8,800          20,200          3,600          23,700
WOODWARD LAWSON                                                                            14,200                0             72,000          86,200        12,900           99,100
WRIGHT & CRAWFORD SOLCITORS                                                                12,500           10,600                  0          23,100          4,200          27,300
WRIGHT JOHNSTON & MACKENZIE SOLICITORS                                                         100           8,900                  0            9,000         1,600          10,600
YOUNG & PARTNERS SOLICITORS                                                                      0           1,700                  0            1,700           300           2,000
YOUNG ROBERTSON & CO SOLICITORS                                                                300             500                  0              800           100           1,000
YVONNE A S DRYSDALE                                                                              0           3,100                  0            3,100             0           3,100
TOTAL                                                                                  25,326,500     14,606,500         66,610,900      106,543,600     18,543,100     125,086,900



Notes
A further 14 firms received payments from the Board of less than £100,
totalling £790. Another 5 firms paid back monies totalling £1200.
This table shows what we paid to solicitors' firms between 1 April 2005 and
31 March 2006.
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.




                                                                                                        Page 20 of 31
                                                                                                    Advocates 2005-2006




Advocate name          Advice and assistance       Civil fees (exc     Criminal and childrens Total fees VAT on Fees Total Fees inc VAT
                       fees (exc VAT)              VAT)                fees (exc VAT)           exc VAT
A A SUMMERS                                    0                 2,600                        0       2,600        500              3,100
A BOLLAND                                      0                 1,100                   23,300      24,400      4,100            28,500
A C FORSYTH                                    0                 1,400                        0       1,400        200              1,600
A E C C TAIT                                   0                   500                        0         500        100                600
A E SMART                                      0                 3,700                        0       3,700        600              4,300
A I POOLE                                      0                 1,600                        0       1,600        300              1,900
A J C LOTHIAN                                  0                     0                    5,200       5,200          0              5,200
A J CARMICHAEL                                 0                24,200                        0      24,200      4,200            28,400
A J KINROY                                     0                10,800                        0      10,800      1,900            12,700
A J LAMB                                       0                     0                   60,700      60,700      3,500            64,200
A J M FORSYTH                                  0                 2,800                        0       2,800        500              3,300
A L BROWN                                      0                   800                 111,900      112,700     19,700           132,400
A M HAJDUCKI                                   0                16,700                        0      16,700      2,900            19,600
A M LEARMONT                                   0                     0                      300         300          0                300
A M O'NEILL                                    0                42,600                    3,900      46,400      8,100            54,600
A PATON                                        0                 1,400                        0       1,400        200              1,600
A R MACKENZIE                                  0                   400                        0         400        100                500
A R MUIR                                       0                     0                    4,600       4,600        800              5,400
A R W YOUNG                                    0                 8,000                        0       8,000      1,400              9,400
A W DEVLIN                                     0                25,900                    2,500      28,400      5,000            33,300
ADAM ARDREY                                    0                 9,000                    1,300      10,200      1,800            12,000
ADRIAN F TONNER                                0                   400                   50,200      50,600      8,900            59,500
ALAN N MELVIN-FARR                             0                63,500                    5,300      68,800     12,000            80,900
ALAN R DEWAR                                   0                   400                        0         400        100                500
ALASDAIR F HARDMAN                             0                 4,600                        0       4,600        800              5,400
ALASTAIR M M CLIVE                             0                 6,800                        0       6,800      1,200              8,000
ALASTAIR P CAMPBELL                            0                     0                    1,000       1,000        200              1,100
ALICE TAGGART                                  0                 1,700                   28,900      30,600      5,400            36,000
ALISON N STIRLING                              0                27,900                        0      27,900      4,900            32,800
ALISTAIR CLARK                                 0                 1,900                        0       1,900        300              2,200
ALISTAIR J DUNCAN                              0                 1,400                        0       1,400        200              1,600
ALLAN M NICOL                                  0                     0                 102,400      102,400     17,900           120,400
ALLAN MACLEOD                                  0                     0                   78,700      78,700     13,800            92,400
ALLAN W D MCLEAN                               0                 9,300                        0       9,300      1,600            11,000
AMBER GALBRAITH                                0                     0                      500         500        100                600
ANDREW G WEBSTER                               0                 6,600                        0       6,600      1,100              7,700
ANDREW JOHN BOWEN                              0                 3,900                        0       3,900        700              4,600
ANDREW SMITH                                   0                25,300                   25,500      50,800      8,900            59,700
ANGELA GRAHAME                                 0                 1,800                        0       1,800        300              2,100
ANGUS STEWART                                  0                32,400                        0      32,400      5,700            38,100
ANNE SMITH                                     0                10,500                    2,800      13,300      2,300            15,600
ANTHONY J GRAHAM                               0                 2,800                 192,600      195,400     34,200           229,600
ANTHONY J LENEHAN                              0                   200                   44,600      44,800      7,800            52,600
ARCHIBALD MACSPORRAN                           0                 3,000                        0       3,000        500              3,500
ASHLEY A EDWARDS                               0                     0                 120,900      120,900     21,200           142,000
B A ERROCH                                     0                10,400                    3,600      14,000      2,500            16,500
B W NAPIER                                     0                 4,900                        0       4,900        900              5,700
BARRY J DIVERS                                 0                 4,000                    6,100      10,100      1,800            11,900
BARRY T SMITH                                  0                     0                    4,300       4,300        700              5,000
BILL ADAM                                      0                     0                   65,100      65,100     11,400            76,500




                                                                                                        Page 21 of 31
                                                                                                    Advocates 2005-2006




Advocate name        Advice and assistance       Civil fees (exc      Criminal and childrens Total fees VAT on Fees Total Fees inc VAT
                     fees (exc VAT)              VAT)                 fees (exc VAT)           exc VAT
BRENT R W LOCKIE                             0                    0                     61,800      61,800     10,800            72,600
BRIAN FITZPATRICK                            0                  100                          0         100          0                100
BRIAN MCCONNACHIE                            0                    0                      1,200       1,200        200              1,400
BRIAN W SADDLER                              0               23,000                     11,400      34,400      6,000            40,400
BRYAN J HEANEY                               0                5,900                      6,500      12,400      2,200            14,600
C D MARNEY                                   0                4,500                          0       4,500        800              5,300
C J MACAULEY                                 0               68,000                          0      68,000     11,900            79,900
C J MACLEAN                                  0                1,900                          0       1,900        300              2,200
C L SANDERSON                                0                    0                      1,500       1,500        300              1,800
C M CAMPBELL                                 0                  500                      4,500       5,000        900              5,800
C M PHILLIPS                                 0                1,100                      8,800       9,900      1,700            11,700
C N MCEACHRAN                                0               13,400                          0      13,400      2,300            15,800
C P C BOAG THOMSON                           0                    0                     51,400      51,400      9,000            60,300
C R K SANDISON                               0                1,000                          0       1,000        200              1,100
C S HADDOW                                   0               19,900                          0      19,900      3,500            23,400
C S WILSON                                   0                2,100                          0       2,100        400              2,500
C T ALLARDICE                                0                2,100                          0       2,100        400              2,400
C.M. SHEAD                                   0                  200                     69,900      70,200     12,300            82,500
CALUM H S MACNEILL                           0                1,300                          0       1,300        200              1,500
CATHERINE DOWDALLS                           0               50,900                     36,400      87,200     15,300           102,500
CECILIA M DYCKHOFF                           0                  200                          0         200          0                200
CHARLES N MACNAIR                            0                7,300                          0       7,300      1,300              8,600
CHARLOTTE COUTTS                             0                8,700                        500       9,200      1,600            10,800
CHRISTOPHER KELLY                            0                1,400                        300       1,700        300              1,900
CHRISTOPHER PIRIE                            0                  300                        300         600        100                700
CLAIRE M MITCHELL                            0                    0                     66,200      66,200     11,600            77,700
COLIN G SANDERS                              0                  600                     13,100      13,700      2,400            16,100
COLIN MACKENZIE                              0               21,400                      7,200      28,700      5,000            33,700
CRISPIN AGNEW                                0                  300                          0         300        100                400
D A C YOUNG                                  0                    0                      8,400       8,400      1,500              9,900
D A CARTER                                   0                  500                          0         500        100                500
D A SPEIRS                                   0                  200                        100         200          0                300
D A STEPHENSON                               0                  200                          0         200          0                200
D A Y MENZIES                                0                  200                          0         200          0                200
D B ROSS                                     0                8,800                          0       8,800      1,500            10,300
D E L JOHNSTON                               0                4,400                          0       4,400        800              5,200
D H MCPHIE                                   0                    0                      2,900       2,900          0              2,900
D H SHELDON                                  0               11,500                      3,600      15,100      2,600            17,700
D KELLY                                      0               63,100                     66,500     129,600     22,700           152,300
D M CAMPBELL                                 0               13,700                        100      13,800      2,400            16,200
D N MACKIE                                   0                6,400                          0       6,400      1,400              7,900
D R BAIN                                     0                    0                        300         300        100                300
D R FINDLAY                                  0                    0                   307,900      307,900     53,900           361,800
D R MACLEOD                                  0                    0                     62,000      62,000     10,800            72,800
D S BURNS                                    0                    0                     97,900      97,900     17,100           115,000
D S CORKE                                    0                  200                          0         200          0                200
D S MACKAY                                   0                  100                          0         100          0                200
D W A HUGHES                                 0               17,100                   139,400      156,500     27,400           183,900
DAVID BARTOS                                 0                3,000                          0       3,000        500              3,500
DAVID J MOGGACH                              0                    0                   122,500      122,500     21,400           143,900




                                                                                                        Page 22 of 31
                                                                                                    Advocates 2005-2006




Advocate name          Advice and assistance       Civil fees (exc     Criminal and childrens Total fees VAT on Fees Total Fees inc VAT
                       fees (exc VAT)              VAT)                fees (exc VAT)           exc VAT
DAVID J T LOGAN                                0                 5,900                        0       5,900      1,000              6,900
DAVID LEIGHTON                                 0                 1,100                    1,000       2,100        400              2,500
DAVID M JACK                                   0                62,800                   35,800      98,600     17,300           115,900
DAVID MCNAUGHTAN                               0                 1,000                        0       1,000        200              1,100
DAVID NICOLSON                                 0                     0                   36,600      36,600      6,400            43,100
DAVID R MACLEOD                                0                     0                   57,100      57,100     10,000            67,100
DAVID SAYERS                                   0                     0                   71,800      71,800     12,600            84,300
DAVID THOMSON                                  0                   700                        0         700        100                800
DAVID W A GUILD                                0                 5,300                        0       5,300        900              6,200
DAVID W COBB                                   0                   100                    3,700       3,700        700              4,400
DENNIS CRAWLEY                                 0                     0                   54,500      54,500      9,500            64,100
DEREK A OGG                                    0                     0                 132,800      132,800     23,200           156,100
DEREK O'CARROLL                                0                 8,400                        0       8,400      1,400              9,900
DEREK R L FRANCES                              0                 3,500                        0       3,500        600              4,100
DEREK R REEKIE                                 0                   100                        0         100          0                100
DEREK W BATCHELOR                              0                24,100                    6,700      30,800      5,400            36,200
DESMOND P CHEYNE                               0                 6,300                   32,000      38,300      6,700            45,100
DINAH ILLIUS                                   0                 2,000                        0       2,000        300              2,300
DONALD C RAE                                   0                   200                        0         200          0                200
DONALD DAVIDSON                                0                11,400                        0      11,400      2,000            13,400
DOUGLAS A KINLOCH                              0                 2,200                        0       2,200        400              2,600
DREW MCKENZIE                                  0                 1,100                 101,700      102,700     18,000           120,700
E G M TARGOWSKI                                0                     0                 232,400      232,400     40,700           273,000
E P CREALLY                                    0                 9,800                        0       9,800      1,700            11,500
E PRAIS                                        0                     0                   80,300      80,300     14,000            94,300
E W ROBERTSON                                  0                 1,200                        0       1,200        200              1,400
EDWARD MCCAFFERY                               0                   600                        0         600        100                700
EILEEN P DAVIE                                 0                 9,300                   38,500      47,900      8,400            56,200
EWAN G MACKENZIE                               0                22,600                        0      22,600      4,000            26,600
F GALLAGHER                                    0                     0                   54,900      54,900      9,600            64,500
F L PIERI                                      0                   100                    3,400       3,500        600              4,100
FERGUS THOMSON                                 0                   400                        0         400        100                400
FINTAN MCSHANE                                 0                   800                        0         800        100              1,000
FIONA C D LAKE                                 0                   900                        0         900        200              1,100
FIONA DAVIES                                   0                     0                   24,100      24,100      4,200            28,300
FRANCES C HUGHES                               0                   300                 146,200      146,600     25,700           172,200
FRANCES J MACMENAMIN                           0                     0                 188,900      188,900     33,100           221,900
FRED MACKINTOSH                                0                     0                   36,600      36,600      6,400            43,100
FREDERICK J FARRELL                            0                     0                    1,500       1,500        300              1,800
FREDERICK J NELSON                             0                     0                   58,200      58,200     10,200            68,300
G C BELL                                       0                10,300                    3,400      13,700      2,400            16,100
G F HANRETTY                                   0                 6,000                        0       6,000      1,000              7,000
G J B MOYNOHAN                                 0                18,500                        0      18,500      3,200            21,700
G J CLARKE                                     0                 8,400                        0       8,400      1,500              9,900
G J DAVIDSON                                   0                     0                   45,000      45,000      7,900            52,900
G J G ALLAN                                    0                     0                   54,100      54,100      9,500            63,600
G L R GIBSON                                   0                   200                        0         200          0                200
G M HENDERSON                                  0                 4,400                        0       4,400        800              5,200
G M PEEBLES                                    0                 5,100                        0       5,100        900              6,000
G S LINDHORST                                  0                 5,200                    8,100      13,300      2,300            15,600




                                                                                                        Page 23 of 31
                                                                                                        Advocates 2005-2006




Advocate name              Advice and assistance       Civil fees (exc     Criminal and childrens Total fees VAT on Fees Total Fees inc VAT
                           fees (exc VAT)              VAT)                fees (exc VAT)           exc VAT
G S PRIMROSE                                       0                19,600                        0      19,600      3,400            23,100
G W LAMONT                                         0                 2,900                        0       2,900        500              3,300
GAIL HAWTHORNE                                     0                   600                    4,500       5,100        900              6,000
GAIL I. GIANNI                                     0                     0                   26,600      26,600      4,600            31,200
GAIL JOUGHIN                                       0                 8,100                        0       8,100      1,400              9,500
GAVIN J ANDERSON                                   0                 2,100                   59,800      61,900     10,800            72,800
GAVIN L MACCOLL                                    0                 8,600                        0       8,600      1,500            10,100
GAVIN WALKER                                       0                   100                        0         100          0                200
GEOFFREY FORBES                                    0                     0                   44,600      44,600      7,800            52,500
GEORGE C GEBBIE                                    0                     0                   27,700      27,700      4,800            32,500
GEORGE R WOOD                                      0                   100                   15,800      15,900      2,800            18,700
GERALD CARROLL                                     0                   100                 130,500      130,600     22,900           153,500
GERARD F COLL                                      0                14,800                   68,900      83,700     14,700            98,400
GILLIAN A WADE                                     0                 5,500                      200       5,700      1,000              6,700
GORDON J JUNOR                                     0                 1,300                        0       1,300        200              1,500
GRAEME I HAWKES                                    0                 6,400                    3,800      10,100      1,800            11,900
GRAEME S MIDDLETON                                 0                 4,500                        0       4,500        800              5,300
H A KERRIGAN                                       0                     0                   97,600      97,600     17,100           114,700
H H CAMPBELL                                       0                   200                     -100         100          0                200
H J OLSON                                          0                 6,100                        0       6,100      1,100              7,200
H K DOUGALL                                        0                29,100                        0      29,100      5,200            34,300
HARRY K SMALL                                      0                   600                        0         600        100                700
HEATHER-MAIRI CARMICHAEL                           0                   100                        0         100          0                100
HUGH C G IRWIN                                     0                     0                    7,000       7,000      1,200              8,300
I F MACLEAN                                        0                 5,100                        0       5,100        900              6,000
I G ARMSTRONG                                      0                 1,900                        0       1,900        300              2,200
I G MITCHELL                                       0                44,200                    1,100      45,200      7,900            53,200
I M SCOTT                                          0                   200                        0         200          0                200
I R ENNIS                                          0                46,400                      400      46,700      8,200            54,900
I R HAMILTON                                       0                     0                   57,800      57,800     10,100            67,900
IAIN N J ARTIS                                     0                 8,800                        0       8,800      1,500            10,400
IAIN SHARP                                         0                52,300                   13,000      65,300     11,400            76,700
IAN DUGUID                                         0                     0                 226,900      226,900     39,700           266,600
ISABEL C WALKER                                    0                     0                   23,400      23,400      4,100            27,500
ISBELLA MCKERROW                                   0                10,000                   17,700      27,600      4,800            32,500
ISLA DAVIE                                         0                   600                        0         600        100                700
ISOBEL C WYLIE                                     0                21,600                      300      21,900      3,800            25,700
J A MCLAUGHLIN                                     0                     0                   96,200      96,200     16,800           113,100
J C LAKE                                           0                   400                        0         400        100                400
J CHERRY                                           0                 3,400                        0       3,400        600              4,000
J D CAMPBELL                                       0                   200                    3,900       4,100        700              4,800
J DOUGLAS FAIRLEY                                  0                   900                        0         900        200              1,000
J G ROBERTSON                                      0                     0                   98,000      98,000     17,200           115,200
J G THOMSON                                        0                 6,100                        0       6,100      1,100              7,200
J J MITCHELL                                       0                21,600                        0      21,600      3,800            25,400
J K MUNDY                                          0                58,400                        0      58,400     10,200            68,700
J M THOMSON                                        0                     0                 167,400      167,400     29,300           196,700
J P DOOHAN                                         0                39,800                      200      40,000      7,000            47,000
J R A HAMILTON                                     0                     0                    3,900       3,900        700              4,600
J W MACNEILL                                       0                 5,600                        0       5,600      1,000              6,600




                                                                                                            Page 24 of 31
                                                                                                     Advocates 2005-2006




Advocate name           Advice and assistance       Civil fees (exc     Criminal and childrens Total fees VAT on Fees Total Fees inc VAT
                        fees (exc VAT)              VAT)                fees (exc VAT)           exc VAT
J.Y. SIMPSON                                    0                 5,100                    4,500       9,600          0              9,600
JACQUELINE WILLIAMSON                           0                   400                        0         400        100                400
JAMES B HASTIE                                  0                 2,600                    1,500       4,100        700              4,800
JAMES GILCHRIST                                 0                     0                   66,400      66,400     11,600            78,000
JAMES HUGHES                                    0                     0                   18,900      18,900      3,300            22,200
JAMES J EODANABLE                               0                   100                    2,600       2,700        500              3,200
JAMES MACDONALD                                 0                     0                   17,900      17,900      3,100            21,000
JAMES R.DUNSMORE BAIN                           0                     0                   32,700      32,700      5,700            38,400
JAMES REILLY                                    0                     0                   21,800      21,800      3,800            25,600
JAN MCCALL                                      0                   500                        0         500        100                500
JANE C. FARQUHARSON                             0                     0                   54,300      54,300      9,500            63,800
JANE M PORTER                                   0                   800                        0         800        100              1,000
JANE PATRICK                                    0                 1,200                        0       1,200        200              1,400
JANYS M SCOTT                                   0                57,000                        0      57,000     10,000            66,900
JENNIFER BAIN                                   0                   200                   14,500      14,600      2,600            17,200
JOHANNA M JOHNSTON                              0                     0                   14,900      14,900      2,600            17,500
JOHN A P MOIR                                   0                24,600                 131,200      155,800     27,300           183,000
JOHN CARRUTHERS                                 0                13,800                   37,700      51,500      9,000            60,500
JOHN GILDEA                                     0                     0                   70,800      70,800     12,400            83,100
JOHN HALLEY                                     0                21,100                    2,100      23,200      4,100            27,300
JOHN JOSEPH SCULLION                            0                     0                 168,600      168,600     29,500           198,100
JOHN L MITCHELL                                 0                24,100                        0      24,100      4,200            28,400
JOHN MACPHERSON                                 0                     0                      500         500        100                600
JOHN MAYER                                      0                     0                    4,300       4,300        800              5,000
JOHN P CAMPBELL                                 0                     0                   12,100      12,100      2,100            14,200
JOHN P ROBERTSON                                0                14,300                        0      14,300      2,500            16,800
JOHN S BEVAN                                    0                 1,500                        0       1,500        300              1,700
JOHN SPEIR                                      0                28,600                        0      28,600      5,000            33,600
JONATHAN A BROWN                                0                67,900                    1,100      68,900     12,100            81,000
JONATHAN BARNE                                  0                 4,200                        0       4,200        700              4,900
JONATHAN CROWE                                  0                     0                   69,600      69,600     12,200            81,700
JOSEPH A BARR                                   0                     0                 165,500      165,500     29,000           194,500
JOYCE M EDWARDSON                               0                   600                      600       1,300        200              1,500
K D STEWART                                     0                 1,000                    9,000      10,000      1,700            11,700
K J CAMPBELL                                    0                 4,400                        0       4,400        800              5,200
K N MURE                                        0                 9,400                        0       9,400      1,700            11,100
K W HENDERSON                                   0                     0                    1,800       1,800          0              1,800
KAREN BRUCE LOCKHART                            0                 2,000                        0       2,000        400              2,400
KATARIINA S RAO                                 0                   500                   72,300      72,800     12,700            85,600
KAY M SPRINGHAM                                 0                 7,800                        0       7,800      1,400              9,200
KENNETH H FORREST                               0                28,300                      200      28,400      5,000            33,400
KENNETH M CHRISTINE                             0                 1,800                        0       1,800        300              2,100
KENNETH MCBREARTY                               0                 1,400                        0       1,400        200              1,700
KEVIN F MCCALLUM                                0                     0                    2,300       2,300        400              2,700
KIRSTY J HOOD                                   0                   100                    6,300       6,400      1,100              7,500
L A DRUMMOND                                    0                 2,000                        0       2,000        400              2,400
L J DORRIAN                                     0                10,000                        0      10,000      1,700            11,700
L J MILLIGAN                                    0                   100                        0         100          0                100
L M HENDERSON                                   0                 7,600                      700       8,400      1,500              9,800
LACHLAN MCNEILL                                 0                 6,700                    2,900       9,600      1,700            11,300




                                                                                                         Page 25 of 31
                                                                                                    Advocates 2005-2006




Advocate name          Advice and assistance       Civil fees (exc     Criminal and childrens Total fees VAT on Fees Total Fees inc VAT
                       fees (exc VAT)              VAT)                fees (exc VAT)           exc VAT
LAURA J DUNLOP                                 0                 4,900                        0       4,900        900              5,800
LAURA WRAY                                     0                 1,300                    1,100       2,400        400              2,800
LAUREN SUTHERLAND                              0                33,600                        0      33,600      5,900            39,400
LAURENCE C KENNEDY                             0                 5,100                        0       5,100        900              6,000
LAWRENCE MURPHY                                0                 2,400                        0       2,400        400              2,800
LEIGH MASON                                    0                     0                   12,500      12,600      2,200            14,800
LEO HOFFORD                                    0                   300                        0         300        100                400
LEONARD WALLACE                                0                 6,200                        0       6,200      1,100              7,300
LESLEY M SHAND                                 0                 4,700                        0       4,700        800              5,600
LEWIS K KENNEDY                                0                 1,300                   65,000      66,300     11,600            77,900
LISA GILLESPIE                                 0                     0                    2,000       2,000        400              2,400
LORENZO ALONZI                                 0                 1,000                 121,000      122,100     21,400           143,400
LORNA M MACLEAN                                0                     0                   16,300      16,300      2,900            19,200
LORRAINE M GLANCY                              0                     0                   22,800      22,800      4,000            26,800
LOUISE ARROL                                   0                     0                   38,700      38,700      6,800            45,400
LOUISE LOCKE                                   0                 1,400                      200       1,600        300              1,900
LYNDA BRABENDER                                0                   400                        0         400        100                400
M A CALDWELL                                   0                10,300                        0      10,300      1,800            12,100
M B MAGUIRE                                    0                33,400                        0      33,400      5,800            39,200
M B MCGREGOR                                   0                10,000                        0      10,000      1,700            11,700
M C N SCOTT                                    0                 2,600                        0       2,600        500              3,000
M F HODGE                                      0                14,500                        0      14,500      2,500            17,000
M F RALSTON                                    0                     0                      200         200          0                200
M G GALLAGHER                                  0                 2,900                        0       2,900        500              3,400
M G J UPTON                                    0                10,700                        0      10,700      1,900            12,500
M G THOMSON                                    0                   100                        0         100          0                200
M H CLARK                                      0                13,200                        0      13,200      2,300            15,500
M M HUGHES                                     0                13,900                   40,500      54,400      9,500            64,000
M O'CARROL                                     0                   300                        0         300        100                400
M S H LINDSAY                                  0                14,200                        0      14,200      2,500            16,700
MANJIT RAM                                     0                     0                   14,500      14,500      2,500            17,100
MANUS BLESSING                                 0                 2,100                    7,500       9,500      1,700            11,200
MARCUS E MCKAY                                 0                 9,700                        0       9,700      1,700            11,300
MARGARET B BRESLIN                             0                15,500                   70,800      86,300     15,100           101,400
MARGARET SCOTT                                 0                     0                   62,700      62,700     11,000            73,700
MARIA A CLARKE                                 0                61,700                   22,300      84,000     14,700            98,700
MARION L B G GILMORE                           0                   300                        0         300        100                400
MARK D MOIR                                    0                     0                 134,700      134,700     23,600           158,200
MARK J FITZPATRICK                             0                 6,000                        0       6,000      1,000              7,000
MARK KEANE                                     0                     0                      500         500        100                600
MARK L STEWART                                 0                     0                   98,500      98,500     17,200           115,700
MARK STRACHAN                                  0                 2,000                   63,700      65,700     11,500            77,200
MARTIN H RICHARDSON                            0                   100                    5,500       5,600      1,000              6,500
MARTIN JONES                                   0                     0                 104,900      104,900     18,400           123,200
MARY V LOUDON                                  0                32,600                        0      32,600      5,700            38,300
MATTHEW JACKSON                                0                13,300                   83,100      96,400     16,900           113,300
MAURICE JAMIESON                               0                 7,600                    5,600      13,200      2,300            15,500
MHAIRI R RICHARDS                              0                     0                 120,000      120,000     21,000           141,000
MICHAEL A STUART                               0                 3,100                      100       3,200        600              3,700
MICHAEL B SMART                                0                     0                   38,100      38,100      6,700            44,700




                                                                                                        Page 26 of 31
                                                                                                  Advocates 2005-2006




Advocate name        Advice and assistance       Civil fees (exc     Criminal and childrens Total fees VAT on Fees Total Fees inc VAT
                     fees (exc VAT)              VAT)                fees (exc VAT)           exc VAT
MICHAEL J BELL                               0                12,500                        0      12,500      2,200            14,700
MICHAEL MEEHAN                               0                     0                   73,500      73,500     12,900            86,300
MOIRA C MACKENZIE                            0                     0                   62,600      62,600     10,900            73,500
MORAG B WISE                                 0                 9,300                        0       9,300      1,600            11,000
MORAG JACK                                   0                28,300                   20,700      49,000      8,600            57,600
MORAG ROSS                                   0                 4,000                        0       4,000        700              4,700
MUNGO BOVEY                                  0                33,200                   34,700      67,900     11,900            79,800
N A ROSS                                     0                 9,600                        0       9,600      1,700            11,200
N C KINNEAR                                  0                   300                        0         300          0                300
N D MURRAY                                   0                     0                 139,300      139,300     24,400           163,700
N D SHAFFER                                  0                     0                   78,500      78,500     13,700            92,200
N E BEYNON                                   0                 9,600                    4,200      13,800      2,400            16,300
N F DAVIDSON                                 0                 1,100                   21,700      22,800      4,000            26,800
N J BEARDMORE                                0                 1,500                   27,000      28,500      5,000            33,500
N J L GARDINER                               0                 5,600                        0       5,600      1,000              6,500
N J MACKINNON                                0                 1,900                        0       1,900        300              2,200
N M BOYD                                     0                   200                        0         200          0                200
N R MACKENZIE                                0                   800                    9,700      10,400      1,800            12,300
N ST J ELLIS                                 0                 4,100                        0       4,100        700              4,800
NANCY M REVILLE                              0                   300                        0         300        100                400
NIALL R MCCLUSKEY                            0                     0                   35,800      35,800      6,300            42,100
NICHOLAS W HOLROYD                           0                 2,800                      600       3,400        600              4,000
NIKOLA STEWART                               0                 1,000                        0       1,000        200              1,200
NORMAN C RITCHIE                             0                     0                 129,100      129,100     22,600           151,700
OLWYN M BURKE                                0                     0                   15,800      15,800      2,800            18,600
P B CULLEN                                   0                 2,900                        0       2,900        500              3,400
P D EMIDIO                                   0                 1,100                        0       1,100        200              1,300
P G MCBRIDE                                  0                     0                 137,600      137,600     24,100           161,600
P G MILLIGAN                                 0                   900                        0         900        200              1,100
P G S BARCLAY                                0                 3,300                        0       3,300        600              3,900
P GRANT-HUTCHISON                            0                   900                        0         900        200              1,100
P H BRODIE                                   0                   700                        0         700        100                800
P J BRODIE                                   0                 3,500                        0       3,500        700              4,200
P LLOYD                                      0                 6,100                        0       6,100      1,100              7,200
P M STEWART                                  0                 6,800                      100       6,800      1,200              8,000
P MACDONALD                                  0                   300                        0         300        100                400
P W FERGUSON                                 0                   500                    5,800       6,200      1,100              7,300
PATRICIA COMISKEY                            0                   400                   12,300      12,700      2,200            14,900
PAUL A ARTHURSON                             0                 5,800                        0       5,800      1,000              6,800
PAUL G DAVIES                                0                14,400                        0      14,400      2,500            17,000
PAUL NELSON                                  0                     0                   79,600      79,600     13,900            93,500
PAULINE M THORNTON                           0                     0                      700         700        100                800
PETER G L HAMMOND                            0                 3,100                    3,100       6,200        700              6,900
PETER L GRAY                                 0                     0                    1,900       1,900        300              2,300
PETER MCCORMACK                              0                 1,400                        0       1,400        200              1,600
PETRA COLLINS                                0                     0                   31,800      31,800      5,600            37,400
PHILLIP JD SIMPSON                           0                12,900                      100      13,000      2,300            15,300
PIYA MUQIT                                   0                 1,400                        0       1,400        200              1,600
R E AIRD                                     0                   100                        0         100          0                100
R G IVEY                                     0                 5,700                        0       5,700      1,000              6,700




                                                                                                      Page 27 of 31
                                                                                                   Advocates 2005-2006




Advocate name         Advice and assistance       Civil fees (exc     Criminal and childrens Total fees VAT on Fees Total Fees inc VAT
                      fees (exc VAT)              VAT)                fees (exc VAT)           exc VAT
R G MILLIGAN                                  0                 2,800                        0       2,800        500              3,300
R G SKINNER                                   0                 5,000                   45,100      50,000      8,800            58,800
R M GUINNANE                                  0                45,600                        0      45,600      8,000            53,500
R N THOMSON                                   0                 5,200                        0       5,200        900              6,200
R P MACFARLANE                                0                50,200                    4,400      54,500      9,500            64,100
R W DUNLOP                                    0                18,000                    1,700      19,700      3,400            23,100
R WEIR                                        0                 3,700                        0       3,700        600              4,300
RAJ JANDOO                                    0                 5,300                        0       5,300        900              6,200
ROBERT B ANTHONY                              0                     0                   56,200      56,200      9,800            66,100
ROBERT D SUTHERLAND                           0                10,000                        0      10,000      1,800            11,800
ROBERT HAYHOW                                 0                51,400                        0      51,400      9,000            60,400
ROBERT LIVINGSTONE                            0                   200                   51,600      51,700      9,100            60,800
RONALD C WATSON                               0                     0                   71,200      71,200     12,500            83,700
RONALD G CLANCY                               0                16,600                        0      16,600      2,900            19,500
RONALDO RENUCCI                               0                     0                 157,400      157,400     27,500           184,900
RORY W J ANDERSON                             0                 2,600                        0       2,600        500              3,100
ROSS PILKINGTON                               0                 6,600                        0       6,600      1,200              7,800
RUTH ANDERSON                                 0                     0                   79,400      79,400     13,900            93,400
RUTH CRAWFORD                                 0                 1,700                        0       1,700        300              2,000
RUTH M INNES                                  0                 1,000                        0       1,000        200              1,200
S A BENNETT                                   0                 1,100                        0       1,100        200              1,300
S A LOVE                                      0                 2,000                        0       2,000        300              2,300
S BOWIE                                       0                 4,400                        0       4,400        800              5,200
S BRADY                                       0                     0                    8,200       8,200      1,400              9,700
S D D NICOLL                                  0                 2,200                        0       2,200        400              2,600
S H AMIN                                      0                   300                        0         300        100                400
S HALDANE                                     0                17,300                        0      17,300      3,000            20,300
S J O'BRIEN                                   0                25,500                    4,000      29,500      5,200            34,600
S J STARK                                     0                 6,400                        0       6,400      1,100              7,500
S P RONNIE                                    0                     0                   52,100      52,100      9,100            61,300
S R DI ROLLO                                  0                18,200                    2,100      20,300      3,600            23,800
SARAH M LIVINGSTONE                           0                     0                 220,500      220,500     38,600           259,000
SCOTT BLAIR                                   0                45,600                    2,300      47,900      8,400            56,300
SCOTT M CRUICKSHANK                           0                 2,700                        0       2,700        500              3,100
SEAN F MURPHY                                 0                     0                      700         700        100                900
SHAHID LATIF                                  0                   900                 103,000      103,900     18,200           122,100
SHEENA FRASER                                 0                     0                   45,400      45,400      7,900            53,400
SHELAGH M MCCALL                              0                     0                   54,600      54,600      9,600            64,200
SHIRLEY MCKENNA                               0                     0                      500         500        100                500
SIMON G COLLINS                               0                44,700                      800      45,400      7,900            53,300
SIMON J GILBRIDE                              0                10,900                 107,600      118,500     20,700           139,300
STEPHEN A BELL                                0                25,500                    3,000      28,600      5,000            33,600
STEPHEN E WOOLMAN                             0                 4,200                        0       4,200        700              5,000
STEPHEN J HUGHES                              0                     0                   50,700      50,700      8,900            59,600
STEPHEN O'ROURKE                              0                20,300                   80,600     101,000     17,700           118,600
STEPHEN R GOVIER                              0                18,000                    2,400      20,400      3,600            24,000
STEVEN C BORTHWICK                            0                     0                   61,200      61,200     10,700            72,000
STEVEN J LAING                                0                 4,000                        0       4,000        700              4,700
STEVEN P WALKER                               0                     0                    2,800       2,800        500              3,300
STUART D HOLMES                               0                 1,000                   45,100      46,100      8,100            54,100




                                                                                                       Page 28 of 31
                                                                                                             Advocates 2005-2006




Advocate name                   Advice and assistance       Civil fees (exc     Criminal and childrens Total fees VAT on Fees Total Fees inc VAT
                                fees (exc VAT)              VAT)                fees (exc VAT)           exc VAT
STUART P J BUCHANAN                                     0                30,600                        0      30,600      5,400            36,000
SUSAN M BURNS                                           0                   100                 129,600      129,700     22,700           152,400
SUSANNE MURNING                                         0                 2,300                        0       2,300        400              2,800
THOMAS L ROSS                                           0                     0                 136,100      136,100     23,800           159,900
TIMOTHY NIVEN-SMITH                                     0                     0                 101,600      101,600     17,800           119,400
UNA DOHERTY                                             0                12,900                        0      12,900      2,300            15,200
V J YOUNG                                               0                     0                 111,100      111,100     19,400           130,500
V STACEY                                                0                 8,200                    3,500      11,700      2,000            13,700
VICTOR J DUNN                                           0                     0                   45,700      45,700      8,000            53,700
VINEET KHURANA                                          0                   700                        0         700        100                900
W G JACKSON                                             0                     0                 253,800      253,800     44,400           298,200
W G TAYLOR                                              0                     0                    1,000       1,000        200              1,200
W S GALE                                                0                11,600                      900      12,500      2,200            14,600
WALTER J WOLFFE                                         0                   300                        0         300          0                300
WALTER M.D MERCER                                       0                   700                        0         700        100                800
WILLIAM C THOM                                          0                     0                   17,900      17,900      3,100            21,000
WILLIAM J FRAIN-BELL                                    0                58,000                        0      58,000     10,200            68,200
TOTAL                                                   0            2,920,900              10,009,200 12,929,000    2,252,300        15,180,900



Notes:
This table shows what we
paid to the Faculty of
Advocates for each advocate
between 1 April 2005 and 31
March 2006.
Amounts are rounded to the
nearest £100.
In some cases, money may
have been paid to the
Faculty, but returned to us,
and any such amounts put
through our accounts system
between those dates have
been deducted. If an
advocate has repaid us
money in a year later than
the original payment, they
may be shown as having been
paid a negative figure.
It includes BACS payments
transferred to the Faculty's
bank accounts and cheques
dated between those dates.
A further 16 advocates
received payments from the
Board of less than £100,
totalling £780, and a further
4 advocates paid back
monies totalling £680.




                                                                                                                 Page 29 of 31
                                                                          Solicitor advocates 2005-2006




Solicitor Advocate name   Firm name                                                                       Advice and            Civil fees (exc    Criminal and       Total fees exc    VAT on Fees       Total Fees inc
                                                                                                          assistance fees       VAT)               childrens fees     VAT                                 VAT
                                                                                                          (exc VAT)                                (exc VAT)



ALBERT F THOMSON          CAIRNS BROWN SOLICITORS                                                                           0                  0              8,200             8,200             1,400              9,700
ANDREW BERRY              BERRY & CO SOLICITORS LTD & BERRY SCULLION SOLICITORS                                             0                  0             18,300            18,300             3,200             21,500
ANDREW W HOUSTON          ADAMS WHYTE SOLICITORS & MORE & CO SOLICITORS & RITCHIE NEILL SOLICITORS                          0                  0             13,900            13,900             2,400             16,400
ANN OGG                   ANN OGG SOLICITOR ADVOCATE                                                                        0                  0             37,900            37,900                 0             37,900
ANTHONY QUINN             ANTHONY QUINN SOLICITOR ADVOCATE                                                                  0                  0             32,500            32,500                 0             32,500
BRANISLAV SUDJIC          BLACK & GUILD SOLICITORS & BAIRD & CO SOLICITORS                                                  0                  0             18,500            18,500             3,200             21,700
BRIAN FITZPATRICK         FITZPATRICK & CO SOLICITORS                                                                       0                  0              3,300             3,300               600              3,900
BRIAN G GILFEDDER         GILFEDDER & MCINNES SOLICITORS                                                                    0                  0            115,500           115,500            20,200            135,700
CHARLES FERGUSON          CHARLES FERGUSON & CO SOLICITORS                                                                  0                  0              4,500             4,500               800              5,200
COLIN DUNIPACE            DUNIPACE BROWN SOLICITORS                                                                         0                  0              1,000             1,000               200              1,100
D C BROOKENS              DAVID BROOKENS & COMPANY SOLICITORS                                                               0                  0             13,300            13,300             2,300             15,700
D J FINNIESTON            FRANCHI FINNIESTON SOLICITORS                                                                     0                  0            134,500           134,500            23,500            158,000
DANIEL SCULLION           SCULLION & CO SOLICITORS                                                                          0                  0              2,600             2,600               500              3,000
DAVID TAYLOR              CENTRAL CRIMINAL LAWYERS SOLICITORS & TAYLOR & KELLY SOLICITORS                                   0                  0             25,400            25,400             4,500             29,900
DENIS M COFFIELD          MCFADYEN & SEMPLE SOLICITORS                                                                      0                  0              4,300             4,300               800              5,100
DESMOND MCCAFFREY         RUSSELLS GIBSON MCCAFFREY SOLICITORS                                                              0                  0              7,000             7,000             1,200              8,200
DOUGLAS J C THOMSON       MCARTHUR STANTON SOLICITORS & DOUGLAS THOMSON SOLICITORS                                          0                  0              1,200             1,200               200              1,400
DUNCAN HUGHES             HUGHES WALKER SOLICITORS & SINCLAIRS SOLICITORS                                                   0                  0              9,500             9,500             1,700             11,100
G MCATEER                 BELTRAMI & CO SOLICITORS                                                                          0                  0             22,900            22,900             4,000             26,900
GEORGE E POLLOCK          POLLOCK SOMERVILLE & CO SOLICITORS                                                                0                  0             26,400            26,400             4,600             31,100
GEORGE F M MATHERS        GEORGE MATHERS & CO SOLICITORS                                                                    0                  0              7,900             7,900             1,400              9,300
GERALD MCCLURE            MCCLURE COLLINS SOLICITORS                                                                        0                  0             35,600            35,600             6,200             41,800
GERARD A BROWN            LIVINGSTONE BROWN SOLICITORS                                                                      0                  0              8,800             8,800             1,500             10,400
GERARD CONSIDINE          FITZPATRICK & CO SOLICITORS                                                                       0                  0              2,900             2,900               500              3,400
GERARD SWEENEY            G SWEENEY SOLICITORS LTD                                                                          0                  0                500               500               100                600
GORDON FLEETWOOD          GORDON FLEETWOOD                                                                                  0                  0             17,000            17,000                 0             17,000
GORDON MARTIN             MARTIN JOHNSTON & SOCHA SOLICITORS                                                                0                  0             24,700            24,700             4,300             29,000
IAIN M FLEMING            FLEMING & REID SOLICITORS & NOTARIES                                                              0                  0              4,000             4,000               700              4,700
IAIN M PATERSON           PATERSON BELL SOLICITORS                                                                          0                  0             99,600            99,600            17,400            117,000
IAIN MCSPORRAN            MCSPORRANS                                                                                        0                  0              1,500             1,500               300              1,700
IAN G BRYCE               CENTRAL CRIMINAL LAWYERS SOLICITORS                                                               0                  0             12,200            12,200             2,100             14,300
J D KEEGAN                KEEGAN SMITH SSC SOLICITORS                                                                       0                  0             78,100            78,100            13,700             91,800
J D M MACARA              BELTRAMI & CO SOLICITORS                                                                          0                  0             41,100            41,100             7,200             48,300
JAMES CARMICHAEL          JAMES M CARMICHAEL SOLICITOR                                                                      0                  0              8,700             8,700             1,500             10,300
JAMES MACDONALD           MCARTHUR STANTON SOLICITORS                                                                       0                400             26,400            26,900             4,700             31,600
JAMES P STEPHENSON        THORLEY STEPHENSON SSC & WARDLAW STEPHENSON ALLAN T/A WSA PARTNERSHIP                             0                  0             48,600            48,600             8,500             57,100
JAMES R WALLACE           JAMES R WALLACE SOLICITORS                                                                        0                  0             65,800            65,800            11,500             77,300
JOHN A BROWN              JACK BROWN & COMPANY SOLICITORS                                                                   0                  0             10,600            10,600             1,800             12,400
JOHN CARROLL              JOHN CARROLL & CO SOLICITORS                                                                      0                  0             87,400            87,400            15,300            102,700
JOHN KEENAN               GILFEDDER & MCINNES SOLICITORS                                                                    0                  0             75,300            75,300            13,200             88,400
JOHN M MCGOVERN           JOHN MCGOVERN & CO SOLICITORS                                                                     0                  0                400               400               100                500
JOHN N MCCORMICK          J MCSPARRAN & MCCORMICK SOLICITORS                                                                0                  0              1,800             1,800               300              2,100
JOHN P MCELROY            MCCUSKER MCELROY & CO                                                                             0                  0              3,800             3,800               700              4,500
JOHN SCOTT                GILFEDDER & MCINNES SOLICITORS                                                                    0                  0            101,500           101,500            17,800            119,200
JOSEPH BELTRAMI           BELTRAMI & CO SOLICITORS                                                                          0                  0              1,700             1,700               300              2,000
JOSEPH C HUGHES           J C HUGHES & CO SOLICITORS                                                                        0                  0              1,300             1,300               200              1,500
LIAM EWING                TURNBULL MCCARRON SOLICITORS                                                                      0                  0             31,500            31,500             5,500             37,000
LIAM ROBERTSON            LIAM ROBERTSON SOLICITOR                                                                          0                  0              8,800             8,800             1,500             10,300
LIAM W O'DONNELL          LIAM O'DONNELL SOLICITORS                                                                         0                  0             11,900            11,900             2,100             14,000
MAURICE T SMYTH           GORDON & SMYTH SOLICITORS                                                                         0                  0            122,000           122,000            21,300            143,300
MICHAEL CHAPMAN           MICHAEL CHAPMAN SOLICITORS                                                                        0                  0             11,600            11,600             2,000             13,600
MICHAEL MCSHERRY          HAMILTON BURNS & COMPANY SOLICITORS & MICHAEL T MCSHERRY SOLICITOR                                0                  0             25,100            25,100             4,400             29,500
MICHAEL MEEHAN            BELTRAMI & CO SOLICITORS & MCCUSKER MCELROY & PARTNERSHIP                                         0                  0                200               200                 0                200




                                                                                 Page 30 of 31
                                                                                                    Solicitor advocates 2005-2006




Solicitor Advocate name                                      Firm name                                                              Advice and            Civil fees (exc   Criminal and       Total fees exc     VAT on Fees       Total Fees inc
                                                                                                                                    assistance fees       VAT)              childrens fees     VAT                                  VAT
                                                                                                                                    (exc VAT)                               (exc VAT)



PATRICK WHEATLEY                                             PATRICK WHEATLEY SOLICITORS                                                              0                 0            107,100            107,100            18,800            125,900
PAUL A REID                                                  FLEMING & REID SOLICITORS & NOTARIES                                                     0                 0              3,500              3,500               600              4,100
PAUL BURNS                                                   HAMILTON BURNS & COMPANY SOLICITORS                                                      0                 0             15,500             15,500             2,700             18,200
PAUL V CROZIER                                               CROZIERS SOLICITORS                                                                      0                 0              6,900              6,900             1,200              8,200
R A MCMENAMIN                                                KEEGAN WALKER & CO SOLICITORS                                                            0                 0             15,800             15,800             2,800             18,600
R G BURNETT                                                  BCKM SOLICITORS                                                                          0                 0              7,100              7,100             1,200              8,300
R J MEGSON                                                   MEGSON & CO SOLICITORS                                                                   0                 0             15,600             15,600             2,700             18,300
R T MCCORMACK                                                R T MCCORMACK SOLICITORS                                                                 0                 0             40,100             40,100             7,000             47,100
RICHARD A FREEMAN                                            ROSS HARPER SOLICITORS                                                                   0                 0             15,100             15,100             2,600             17,700
RICHARD B WHYTE                                              ADAMS WHYTE SOLICITORS                                                                   0                 0              1,100              1,100               200              1,300
RICHARD G GODDARD                                            ADAMS WHYTE SOLICITORS                                                                   0                 0             52,000             52,000             9,100             61,100
RICHARD J LOBJOIE                                            RICHARD J LOBJOIE & CO SOLICITORS                                                        0                 0             16,500             16,500             2,900             19,400
ROSS J E BROWN                                               DUNIPACE BROWN SOLICITORS                                                                0                 0                900                900               200              1,100
SANDRA WALKER                                                HUGHES WALKER SOLICITORS                                                                 0                 0                300                300               100                400
SIMON G C COLLINS                                            GILFEDDER & MCINNES SOLICITORS                                                           0                 0             22,600             22,600             4,000             26,600
STEPHEN J BIGGAM                                             MARSHALL WILSON SOLICITORS                                                               0                 0                200                200                 0                300
STEPHEN PATERSON                                             STEPHEN PATERSON & CO SOLICITORS                                                         0                 0              1,200              1,200               200              1,400
STUART G CARSON                                              WILSON MCLEOD SOLICITORS                                                                 0                 0              7,500              7,500             1,300              8,800
VINCENT BELMONTE                                             BELMONTE & CO                                                                            0                 0             22,000             22,000             3,900             25,900
WILLIAM M LAVELLE                                            WILLIAM LAVELLE SOLICITORS                                                               0                 0             35,300             35,300             3,800             39,100
WILLIAM MCVICAR                                              JOHN HENDERSON & SONS SOLICITORS                                                         0                 0             34,600             34,600             6,100             40,700
TOTAL                                                                                                                                                 0               400         1,899,900          1,900,400           314,800          2,215,300



Notes
A further 3 solicitor advocates received payment from the
Board of less than £100. This totaled £130.
This table shows what we paid to firms for each solicitor
advocate between 1 April 2005 and 31 March 2006.
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 the firm, but
returned to us, and any such amounts put through our
accounts system between those dates have been
deducted. If a solicitor advocate 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.




                                                                                                           Page 31 of 31

				
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