Laura Limone

Jan 31, 2024 | mondaq.com | Andrew Judkins |Laura Limone

In Felicity Harber v The Commissioners for HMRC [2023] UKFTT 1007 (TC), the Appellant appealed a tax penalty issued by His Majesty's Revenue and Customs (HMRC) for failure to notify HMRC of a capital gains tax liability following a property disposal. In doing so, the Appellant (who was a litigant in person) relied upon nine decisions, none of which were genuine cases – they were in fact fictitious cases generated by AI.