Incident Tracker

Elden v Commissioners for HMRC, [2026] UKFTT 41 (TC)

other

Before the First-tier Tax Tribunal, Gary Elden's representatives, chartered accountants regulated by the ICAEW, filed a skeleton argument that used AI and misstated three real authorities. The tribunal refused HMRC's strike-out application but imposed strict directions requiring full judgment texts, pinpoint citations and statements of truth identifying who verified each cited case.

Date of decision/order

2026-01-08

Court

First-tier Tribunal (Tax Chamber)

Jurisdiction

UK

AI tool

Not identified in the record

Conduct

The appellant's representatives — Strauss Phillips & Co, chartered accountants regulated by the ICAEW — filed a skeleton argument, prepared with AI, that materially misstated three real authorities (Hok, Atlantic Electronics and Leeds City Council v HMRC). The representative later confirmed AI had been used.

Consequence

See outcome