Ruling of the Tribunal on a costs application by Durkan.
The Tribunal did not consider that wherever the final result of an appeal is that the penalty is reduced or even substantially reduced, costs must necessarily be awarded against the other side. Where, as in this case, there were a number of entirely discrete challenges to different parts of the decision, the Tribunal may also have regard to the respective successes and failures of the parties and the time and resources devoted to each challenge. Having regard to its decision of 22 March 2011 on the grounds of appeal in this case, the Tribunal concluded that there should be no order as to costs.
