A 'walk-away' offer of compromise made early in appeal proceedings, when no significant costs have been incurred by the offeror, will not engage the special costs order under UCPR r 42.15A(2). The same result applies if the offer is treated as a Calderbank offer. The only measure of compromise in such an offer is the offeror not seeking costs which, at that early stage, could not have been significant.
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