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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.
(3) The First-tier Tribunal must seek to give effect to the overriding objective when it—
(a)exercises any power under these Rules, or
(b)interprets any rule or practice direction.
(4) In particular, the First-tier Tribunal must actively manage proceedings in accordance with the overriding objective.
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