Where proceedings determine the basis on which a costs assessment should proceed, 'the event' for costs purposes is the outcome of those proceedings, not the ultimate result of the costs assessment. A settlement offer that encompasses matters extraneous to the litigation may be ineffective for costs purposes if the court cannot meaningfully compare the offeree's position with and without acceptance. A fraud allegation maintained as an alternative way of supporting a successful claim does not warrant a costs reduction where it was reasonable to maintain the allegation.
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