AI Judge? More Like Algorithmic Overlord.
The Robots Are Taking Over... Tax Court?
So, a judge in the UK—Judge Christopher McNall, to be exact—used AI to help make a decision in a tax case. Evans & Ors v Revenue & Customs Commissioners, if you wanna get technical. Apparently, it was a "discrete case management matter" that was "well suited" to AI. No hearings, just written submissions. Sounds boring enough for a bot to handle, I guess.
But here's the thing that grinds my gears: they're patting themselves on the back for this? Like it's some kind of revolutionary step forward for justice? Give me a break. You can read more about the case in this article: AI on the bench: what Evans v HMRC tells us about the future of justice.
Updated guidance from October 2025 (Artificial Intelligence – Guidance for Judicial Office Holders) provides further detailed advice for judges to ensure that AI is used responsibly. Oh, they have "guidance" now? That's just great. So, we're trusting judges—the same judges who probably struggle to program their DVRs—to "responsibly" wield AI? What could possibly go wrong?
The guidance even emphasizes that "judicial office holders are personally responsible for material which is produced in their name." Well, duh! But what happens when the AI screws up? Does the judge take the fall? Or do we blame the algorithm? I can already see the headlines: "AI Error Leads to Wrongful Tax Ruling—Judge Claims Ignorance."
Transparency? Or Just a Smokescreen?
Judge McNall disclosed his use of AI, which they're calling a "benchmark for transparency." But let's be real, is it really transparency if they only tell us after the fact? And what about the cases where they don't disclose it? How do we know how often this is happening behind closed doors?
Sir Geoffrey Vos, Master of the Rolls, is quoted as saying that AI could make court decisions "in minutes." He also wonders if AI can replicate human "emotion, idiosyncrasy, empathy and insight." That's the understatement of the century. Last time I checked, algorithms weren't exactly known for their empathy. Are we really ready to hand over justice to a cold, unfeeling machine?
And speaking of HMRC, they're already using AI to sniff out tax fraud, specifically in R&D Tax Credits. Turns out they created a dedicated R&D Anti-Abuse Unit. Offcourse they did. Because, you know, people are always trying to game the system. So, what's next? AI judges, AI cops, AI politicians?
Then again, maybe I'm the crazy one here. Maybe AI is the future of justice. Maybe it'll eliminate bias and corruption and make the system fairer for everyone. But something tells me it's more likely to create a whole new set of problems we haven't even thought of yet. Problems like, who gets to program the AI? What biases are baked into the code? And how do we hold these algorithms accountable when they screw up?
HMRC's AI Embrace: A Sign of the Times?
HMRC, that beloved institution we all love to deal with (note the sarcasm), is knee-deep in AI trials. Streamlining passport applications? Predicting school performance? Interpreting medical images? Sounds like Skynet's resume.
And get this, the UK tax administration operates under a statutory regime that was legislated in 1970. 1970! That's like using a rotary phone in the age of smartphones. No wonder they're so eager to jump on the AI bandwagon. They're desperate to drag themselves into the 21st century.
But here's where it gets really interesting. A UK tax practitioner filed a Freedom of Information Act request to find out more about HMRC's use of AI in R&D Tax Credits. Initially, HMRC refused to disclose the information, claiming it would prejudice tax collection. Then, they changed their story and refused to even confirm or deny whether they held the information. Talk about shady.
Eventually, the First-Tier Tribunal overturned the ICO's decision, saying that HMRC's secrecy was "untenable" and undermined taxpayers' trust. Well, no duh! What did they expect? People to just blindly trust a government agency that's using secret algorithms to make decisions about their money? You can read more about HMRC's use of AI in this article: When Tax Meets Automation: Lessons From HMRC's Use (Or Not) Of Artificial Intelligence.
