Incident Tracker

Huish v Commissioners for HMRC, [2026] UKFTT 129 (TC)

other

Before the First-tier Tax Tribunal, self-represented appellant Robert Huish cited four non-existent authorities he had generated using AI while preparing his hearing materials. The tribunal attached no blame to him given his litigant-in-person status but recorded the fake case names to warn others, and allowed his appeal on its substantive merits.

Date of decision/order

2026-01-16

Court

First-tier Tribunal (Tax Chamber)

Jurisdiction

UK

AI tool

Not identified in the record

Conduct

A self-represented appellant cited four purported authorities (Collins, Harrison, Baxter and Hicks) said to have been decided in 2021; none existed. He confirmed to the tribunal that he had used AI to help prepare his hearing materials.

Consequence

See outcome