The Claimant's claim of unfair dismissal had been struck out in 2017, and he was ordered to pay an amount in costs which included VAT. He appealed against the inclusion of VAT, and also objected to a draft Order proposed by the Respondents which specified payment "within 14 days".

The EAT substituted an Order for payment of the reduced amount, and specified the date by which that amount was to be paid.