Costs – Offers to settle. The judge had been correct to find that the respondent's offer under CPR Pt 36 in relation both the appellant's claim and a proposed counterclaim was not invalid, since a proposed counterclaim should be treated as a claim, and a party could make an offer under Pt 36 at any time, including before the commencement of proceedings. Accordingly, the Court of Appeal, Civil Division, dismissed the appellant's appeal against the judge's decision that the respondent had beaten its CPR Pt 36 offer and order that the appellant pay 75% of the respondent's costs of the proceedings.