In Harber  [2023] TC 09010 , the First Tier Tribunal found that the taxpayer (unrepresented but with the help of ‘a friend in a solicitor’s office’) used AI to compile a list of nine FTT decisions for the tribunal to consider. The full texts were not provided and nor were any FTT reference numbers. The HMRC’s legal representative failed to identify any of the decisions, leading the Tribunal to conclude that none were genuine.

The decisions cited were, to some extent, plausible. The Tribunal attempted to join the dots showing how some of the decisions may have been assembled from available information but in that process crucial facts were simply wrong.