Is the Taxing Master a type of Judge or Accountant or both?

Sorry for my ignorance but I'm trying to understand the role and powers of the Taxing Master. Is the Taxing Master a type of Judge or is it more akin to being a type of Cost Accountant? i.e. would a Taxing Master have Legal qualifications or Accounting qualifications Or are both types of qualifications required for the role?

And is the Taxing Master a specialised type of Judge, with powers similar to other Judges? For example, can the Taxing Master issue High Court Orders related to taxing? Maybe to compel someone to produce documents relevant to taxing for example.

If there is anywhere that describes and compares these roles, I would be interested in a link to it.