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

Payments made to firms of solicitors in 2006-2007

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

Notes

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

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

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

Amounts are rounded to the nearest £100.

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