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2.—(1) The overriding objective of the First-tier Tribunal is to deal with the proceedings fairly and justly.
(2) Dealing with proceedings fairly and 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)avoiding unnecessary formality and seeking flexibility in the proceedings;
(c)ensuring so far as practicable, that the parties are able to participate fully in proceedings;
(d)using any special expertise of the First-tier Tribunal effectively; and
(e)avoiding delay, so far as compatible with proper consideration of the issues.