Where an offer to settle fails to comply with the requirements of Part 36, the court should not invoke the Part 36 costs regime by analogy when exercising its general discretion under CPR 44.3. The Court of Appeal expressly disagreed with first instance decisions which supported the application of CPR 36.14 by analogy, in particular the award of indemnity costs, where the claimant’s offer failed to comply with Part 36. Outside Part 36, refusal to accept a reasonable offer to settle will rarely constitute conduct sufficiently unreasonable to justify indemnity costs (F&C Alternative Investments (Holdings) Ltd v Barthelemy).