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FTT rejects taxpayer’s appeal which cited incorrect AI-generated cases of reasonable excuse (Harber v HMRC)

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Published on: 12 December 2023
Published by a LexisNexis Tax expert

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In Harber v HMRC, the First-tier Tax Tribunal (FTT) held that the taxpayer did not have a reasonable excuse for failing to notify HMRC of a liability to capital gains tax (CGT). It also found that several cases cited in support of the taxpayer’s arguments had been generated by an artificial intelligence system and were not genuine FTT decisions.

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Jurisdiction(s):
United Kingdom

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