The overriding objective
2.—(1) These Rules are a procedural code with the overriding objective of enabling the First-tier Tribunal with the assistance of the parties to deal with references or claims fairly and justly.
(2) Dealing with references or claims fairly and justly includes—
(a)dealing with the reference or claim in ways which are proportionate to the complexity of the issues and to the resources of the parties;
(b)seeking informality and flexibility in the proceedings under these Rules;
(c)ensuring, so far as practicable, that the parties are on an equal footing procedurally and are able to participate fully in the proceedings, including assisting any party in the presentation of his or her case without advocating the course he or she should take;
(d)using the First-tier Tribunal’s special expertise effectively; and
(e)avoiding delay, so far as compatible with the proper consideration of the issues.