“93. In further submissions, the Representative said ‘The suggestion that citing a published authority amounts to providing false material is misconceived. A court decision is a matter of public record. Whether a case applies is a matter of legal argument and opinion, not misrepresentation. It is entirely proper for parties to put forward different interpretations for the Tribunal to consider. To characterise this as “false material” is both unfounded and inappropriate.’ It is not clear who the representative is quoting as saying false material was used. The wording used by HMRC was ‘inaccurate use of AI/inaccurate authorities’.