The overriding objective
3.—(1) The overriding objective of the First-tier Tribunal is to deal with the proceedings justly.
(2) Dealing with the proceedings justly includes—
(a)dealing with the proceedings in a manner which is proportionate to the complexity of the issues and the resources of the parties;
(b)seeking informality and flexibility in proceedings;
(c)ensuring, so far as practicable, that the parties are on equal footing procedurally and are able to participate fully in the proceedings, including assisting any party in the presentation of the party’s case without advocating the course they should take;
(d)using the special expertise of the First-tier Tribunal effectively; and
(e)avoiding delay, so far as compatible with the proper consideration of the issues.