6.—(1) The overriding objective of the rules in Schedules 1, 2 and 3 is to enable the Tribunal to deal with cases justly.
(2) Dealing with a case justly includes, so far as practicable –
(a)ensuring that the parties are on an equal footing;
(b)saving expense;
(c)dealing with the case in ways which are proportionate to the complexity of the issues; and
(d)ensuring that it is dealt with expeditiously and fairly.
(3) The Tribunal shall seek to give effect to the overriding objective when it –
(a)exercises any power given to it by the rules; or
(b)interprets any rule.
(4) The parties shall assist the Tribunal to further the overriding objective.