AI and tax disputes: a new era of litigation?

The field of artificial intelligence (AI) has experienced explosive growth and advancement over the past five years and the tax profession is not alien to these technological developments. The increase in the volume of documents and information involved in tax matters can present a significant challenge to traditional methods of tax litigation.

This article explores the role of technology particularly AI and predictive coding in navigating the complexities of tax disputes. We will explore the progressive stance of the High Court in embracing these technologies the First-tier Tribunal’s evolving approach and the broader implications for tax administration in a rapidly changing digital landscape.

The approach of the High Court

The English courts were an early adopter of technology. In Digicel (St Lucia) Ltd and others v Cable & Wireless plc and others [2008] EWHC 2522 (Ch) one issue was whether defendants...