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47.19—(1) Where—
(a)a party (whether the paying party or the receiving party) makes a written offer to settle the costs of the proceedings which gave rise to the assessment proceedings; and
(b)the offer is expressed to be without prejudice(GL) save as to the costs of the detailed assessment proceedings,
the court will take the offer into account in deciding who should pay the costs of those proceedings.
(2) The fact of the offer must not be communicated to the costs officer until the question of costs of the detailed assessment proceedings falls to be decided.
(The costs practice direction provides that rule 47.19 does not apply where the receiving party is an assisted person)
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