Key points
- The decision in Harber (TC9010) will have heartened artificial intelligence (AI)-doom mongers who argue a reliance on AI is not always wise.
- The taxpayer relied on nine non-existent tribunal cases to support her arguments.
- The tribunal accepted the taxpayer was unaware the cases were fictitious but said the error was not harmless.
- Important to understand the inherent risk of relying on AI.
In the modern world society is always looking for improvements and automation to supposedly reduce costs and increase speed (indeed the author is indebted to the artificial intelligence (AI) system used to suggest the title for this article). This applies no less to the world of tax (as well as other forms of) litigation where adviser and legal fees can be difficult to stomach and the prospect of a brainy robot efficiently cutting to the chase may hold some appeal. A recent...