There are questions over the use of AI by HMRC under the existing legislation and the adequacy of current taxpayer safeguards, writes Kunal Nathwani (Kirkland & Ellis).
The Institute for Fiscal Studies Tax Law Review Committee (TLRC) was created in 1994 with a remit to keep under review the state and operation of tax law in the UK and has been a leading contributor to important tax policy debate over the last three decades. The TLRC programme has included taking an interest in the use of technology by HMRC for automated decision-making (ADM). The TLRC recently published the paper Artificial intelligence in automated decision-making in tax administration: the case for legal justiciable and enforceable safeguards (11 September 2024) written by the author of this article which discusses potential uses by HMRC of artificial intelligence (AI) in ADM in tax administration the need for existing legislation...
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There are questions over the use of AI by HMRC under the existing legislation and the adequacy of current taxpayer safeguards, writes Kunal Nathwani (Kirkland & Ellis).
The Institute for Fiscal Studies Tax Law Review Committee (TLRC) was created in 1994 with a remit to keep under review the state and operation of tax law in the UK and has been a leading contributor to important tax policy debate over the last three decades. The TLRC programme has included taking an interest in the use of technology by HMRC for automated decision-making (ADM). The TLRC recently published the paper Artificial intelligence in automated decision-making in tax administration: the case for legal justiciable and enforceable safeguards (11 September 2024) written by the author of this article which discusses potential uses by HMRC of artificial intelligence (AI) in ADM in tax administration the need for existing legislation...
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