An appellant in the First-Tier Tribunal (FTT) Tax Chamber cited nine fictional judgments created by AI in support of her case.

Felicity Harber was appearing before the Tribunal appealing a penalty of £3,265 after not notifying HMRC of her capital gains tax liability on the sale of a property.

Appealing the decision on the basis that her mental health condition provided a reasonable excuse, Ms Harber cited nine cases in which she said the FTT had accepted this argument.