HM Revenue & Customs has been ordered to reveal whether it used artificial intelligence when making key judgments, after losing a legal battle over a transparency request.
A judge has told the tax office it must state if and when AI was used when deciding whether to reject tax credits to businesses carrying out research and development.
Tax expert Tom Elsbury brought a Freedom of Information request in December 2023 after he and several other tax advisers concluded AI had been used when processing R&D tax credit applications, based on HMRC’s rejection letters.
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