Incident Tracker

Rafique v Commissioners for HMRC, [2026] UKFTT 673 (TC)

dismissal

Before the First-tier Tax Tribunal, self-represented appellant Omar Rafique sent emails citing multiple non-existent authorities that Judge Bailey found were AI-generated and unreviewed. The tribunal refused to reinstate his struck-out appeal and declined to issue a contempt summons, warning him against relying on AI-hallucinated cases in any future proceedings.

Date of decision/order

2026-05-06

Court

First-tier Tribunal (Tax Chamber)

Jurisdiction

UK

AI tool

Not identified in the record

Conduct

A self-represented appellant sent emails citing several authorities (including purported Perrin, Hanuman Commercial, Vardy Properties and Moulsdale Properties decisions) that did not exist. Judge Bailey found the text was AI-generated and had not been reviewed by the appellant, describing the cases as AI hallucinations.

Consequence

See outcome