The overriding objective of the tribunal

•dealing with the proceedings in a manner proportionate to the complexity of the issues and the resources of the parties;

•seeking informality and flexibility in proceedings;

•ensuring, so far as practicable, that the parties are on an equal footing procedurally and can participate fully in the proceedings, including assisting any party in the presentation of their case without advocating the course they should take;

•using the special expertise of the First-tier Tribunal effectively;

•avoiding delay, so far as compatible with the proper consideration of the issues.