WILLIAM JOHN AUCHNIE & HENRY AUCHNIE v. DUNCAN HENRY JAMES AUCHNIE & GEORGE ALLAN AUCHNIE

The Sheriff, having resumed consideration of the objections and answers thereto number 24 of process, Repels the pursuers' first plea in law, the same not being insisted upon; of consent Sustains the pursuers' second plea in law and upholds their objection 2; Repels the pursuers' third, fourth, fifth sixth and seventh pleas in law; Continues the cause to a hearing on 26 February 2013 at 10:00am within the Sheriff Court House, Low Street, Banff to determine the question of expenses of the debate on 14 January 2013 and to determine further procedure in the cause.

1.1 This is an action of count reckoning and payment in respect of the estate of the late William Duncan Auchnie ("the deceased"), who died on Twenty third July 2003. The parties are four out of his five surviving children. The defenders are his trustees and executors appointed by his Trust Disposition and Settlement (hereafter "Will") dated Twenty fourth June 2002. They are confirmed as his executors by Confirmation issued in this court on Third November 2006.

1.2 On 14 January 2013 I heard a debate on number 24 of process which is a record of objections and answers in relation to the accounts and proposed division of assets lodged by the defenders. The pursuers were represented by Mr Parratt, advocate. The defenders were represented by Mr McCallum, solicitor.

1.3 At the outset of the debate Mr Parratt intimated that of their six objections the Pursuers were insisting only on their objections 3, 4, 5 and 6. Their objection 2 had already been conceded in the defenders' answers. Accordingly, the matters remaining in dispute and to be debated by the parties related to:-

(three) the sums received from the Scottish Executive by way of subsidies under the single farm payment entitlements scheme (hereafter "SFP") and whether or not these fall to be regarded as income of the estate.