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“But that does not mean that citing invented judgments is harmless. It causes the Tribunal and HMRC to waste time and public money, and this reduces the resources available to progress the cases of other court users who are waiting for their appeals to be determined. As Judge Kastel said, the practice also "promotes cynicism" about judicial precedents, and this is important, because the use of precedent is "a cornerstone of our legal system" and "an indispensable foundation upon which to decide what is the law and its application to individual cases"

“At the hearing, Mr Latif explained that when HMRC asked him to send a copy of his letter dated 14 May 2021, he copied and pasted the letter into the artificial intelligence system ChatGPT, telling it to make the letter shorter and more formal. He said that the original letter was long winded, and he wanted to make it a more appropriate and relevant communication for HMRC. He said that it was not his intention to cause confusion or fabricate anything, that in his opinion the ChatGPT letter had the same context as his original letter, and that his intention was purely to use technology to help him as he works in IT.”

“…one of the biggest fields of legal activity in years to come is likely to be the claims that will be brought in respect of the negligent or inappropriate use of AI, and also the negligent or inappropriate failure to use AI. Lawyers will, as I have frequently said, be at the forefront of these AI liability disputes…”

“(a) The Applicant's views on methods of search based on artificial intelligence have no reasonable prospect of showing error of law in the s 12 decision, not least because no error of law ground is advanced, but additionally because of the principle summarised by the FTT in Arthur (see above) and in Ryan. (b) In line with Oakley, little weight should be attached to the Applicant's assertions in reliance on responses to "quick requests of AI chatbots": Grounds, p 3.”

“Firstly, we must assess the weight that we give to the ChatGPT evidence. We place little weight upon that evidence because there is no evidence before us as to the sources the AI tool considers when finalising its response nor is the methodology used by the AI tool explained. If comparisons are drawn to expert evidence, an expert would be required to explain their expertise, the sources that they rely upon and the methodology that they applied before weight was given to such expert evidence. In the circumstances we give little weight to the ChatGPT evidence that searches should have been conducted in the form set out within that evidence.”

“Looking further into the future, one could imagine that AI may very well be able to assimilate much larger quantities of data than a normal human judge. One could then be faced with the situation in which an AI system might be a better decision maker than a human being in those circumstances...”

"His final submissions before me also refer to answers provided to a series of questions put by him to ChatGPT, criticising counsel, solicitors, and judges, and he prays in aid these answers in support of his case since they have been provided by artificial intelligence which ‘does not have personal opinions, beliefs or feelings.’

Ad/Marketing Communication This legal article/report forms part of my ongoing legal commentary on the use of artificial intelligence within the justice system. It supports my work in teaching, lecturing, and writing about AI and the law and is published to…