A judge ruled that nine authorities presented to the First-tier Tribunal challenging a penalty from HM Revenue & Customs (HMRC) were AI-generated fakes, similar to ChatGPT’s output. The litigant, claimed ignorance of their nature, citing mental health as a reasonable excuse. The tribunal found the cases fictitious, causing wasted time and resources.
Despite being non-binding, the tribunal stressed the importance of genuine precedents. The tribunal went on to reject the appeal, finding that the reasonable person in her position would not have been prevented by her mental health condition from contacting HMRC and that her ignorance of the requirement to notify her liability was not objectively reasonable.
Source: Legal Futures
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