The overriding objective
3. (1) The overriding objective of these Rules is to enable the Valuation Tribunal, with the assistance of the parties, to deal with cases fairly and justly.
(2) Dealing with a case fairly and justly includes so far as is practicable—
(a) dealing with the case 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 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 case without advocating the course he should take;
(d) using the Valuation Tribunal’s special expertise effectively; and
(e) avoiding delay, so far as compatible with the proper consideration of the issues.
(3) The Valuation Tribunal shall seek to give effect to the overriding objective when it—
(a) exercises any power under these Rules; or
(b) interprets these Rules.
(4) In particular, the Valuation Tribunal must manage cases actively in accordance with the overriding objective.

Rule 3 in operation at 16.4.2007, see rule 1