Mark McLaughlin warns of potential dangers for taxpayers of using AI when dealing with disputes with HM Revenue and Customs.
Artificial intelligence (AI) apps like ChatGPT and Copilot have become very popular in recent years. AI apps are versatile, and can help with a wide range of tasks, from writing reports to language translation.
AI can also be helpful when it comes to tax. For example, AI can be a useful tax research tool. However, it is important to be aware of its current limitations, and not to blindly trust its responses to requests for information on tax matters.
You could not make it up
For example, in Harber v Revenue and Customs [2023] UKFTT 1007 (TC), the taxpayer’s dispute with HM Revenue and Customs (HMRC) reached the First-tier Tribunal (FTT). The taxpayer cited case law (i.e., nine cases) at the appeal
