In a recent tax tribunal case, the use of artificial intelligence (AI) took an unexpected turn. Paul Robbins, associate director for tax at Croner-i, sheds light on the pitfalls encountered in Harber [2023] TC 09010. The tribunal's findings reveal the dangers of relying solely on AI in tax matters, emphasizing the significance of human intelligence in navigating the complexities of legal processes.
The First Tier Tribunal uncovered a startling revelation in Harber, where a taxpayer utilized AI to compile decisions for consideration. The tribunal, however, deemed these decisions as fabricated, raising concerns about the credibility of AI-generated legal information. Beyond wasting time and public money, the tribunal highlighted the broader consequences of citing invented judgments. It not only impedes the progress of legitimate cases but also fosters cynicism about judicial precedents, undermining the foundation of our legal system. The case prompts a warning for tax practitioners to approach AI with skepticism. Recent Solicitors’ Regulation Authority guidance underscores the potential pitfalls of relying on AI, emphasizing the risk of "hallucinations" and incorrect results.
AI is only as reliable as the content it's trained on. Robbins stresses the importance of real intelligence, highlighting the expertise of his team at Croner-i in analyzing tax issues with accuracy, using official and up-to-date sources.
While AI offers innovation, the Harber case exposes its limitations in legal contexts. As tax practitioners navigate the evolving landscape, Robbins argues for the supremacy of real intelligence over artificial intelligence, emphasizing the need for thorough verification and reliance on authoritative sources.
For personalized and accurate insights into tax matters, book a call with Elena Meskhi and her team at Croner-i. In a landscape where real intelligence trumps artificial intelligence, trust the experts to guide you through tax concerns with precision and reliability.
