Much has been made of the changes to funding and Part 36 offers following Jackson, however one of the lesser known changes is the disappearance of Part 47.19 offers on costs. Instead, Part 36 has been extended to apply to detailed assessment proceedings (Rule 47.20(4)). The Practice Direction states at para 19, ‘Where an offer to settle is made, whether under Part 36 or otherwise, it should specify whether or not it is intended to be inclusive of the cost of preparation of the bill, interest and VAT. Unless the offer states otherwise it will be treated as being inclusive of these’.