AI has been a hot topic of late when networking, with fellow professionals curious as to how it can be used effectively in practise, so the tax case of Elden v HMRC, published January 2026, has been an interesting read.

The First Tier Tribunal (FTT) have refused an appeal by the taxpayer, having found that his accountant had used AI in preparing their argument for the Court, with summaries of previous tax cases cited being materially inaccurate, irrelevant or misleading. As the accountant had not verified the output produced by AI, the FFT concluded that their lack of sufficient care amounted to professional incompetence.

The Tribunal highlighted that AI was a powerful tool that could be used to great effect, but the human who relies on its use bears the responsibility for the accuracy.

Reassuring therefore to know AI is not taking my job just yet!