Dispute between client and solicitors as to share of settlement monies. Reminder to all parties to a mediation and settlement agreement that the position in relation to VAT (and other possible taxes) needs to be clear to all parties.
Consideration as to whether a failure to respond to an offer to mediate is, in itself, unreasonable conduct which should lead to cost sanctions. Costs awarded to the successful party on an indemnity basis despite failure to mediate.