In the case of Evans Revenue and Customs Commissioners [2025] UKFTT 1112 (TC) - https://caselaw.nationalarchives.gov.uk/ukftt/tc/2025/1112#download-options - a judge in the Upper Tax Tribunal used AI to assist him in the making of a case management decision.
The decision did not involve any ruling on witness credibility and the use of AI was for summarising the documents and not for legal research.
The judge stated that this was a proper use of AI, namely as a tool. The judge acknowledged that it was his decision for which he was responsible for.
