This case concerned applications by the Appellant for a costs order under Rule 10(1)(b) of the Tribunal Rules based on the Respondents’ conduct. The Tribunal considered the Respondents’ conduct in circumstances where the costs decision had been made before the outcome of the substantive appeals was known. The Tribunal held that the Respondents had acted unreasonably. However, the conduct of the Appellant was also relevant when determining the appropriate costs order. Accordingly, an order for costs was made.