VP Evans (executrix of HB Evans, as deceased) & Ors v HMRC Commissioner [2025] UKFTT 1112 (TC) is, in all other respects, an inconspicuous case management decision of the first Tier Tax Court. The underlying appeal challenged a closure notice issued by HMRC regarding offshore trusts and capital gains tax liabilities arising from tax planning arrangements that include the application of a double tax treaty between the UK and New Zealand, the UK and Mauritius. The application was filed by the appellant for disclosure of the documents by the HMRC. The application was covered in the paper and was partially granted.
What's even more noteworthy was the court's addition entitled “Use of AI.” Judge McNawl showed that he used AI to prepare for his award and explained the purpose of the AI being deployed. He said ([48]): “I used AI to summarise the document, but I'm pleased that the summary, which is treated only as the first draft, is accurate. I'm not using AI for legal investigations.” The judge used Microsoft's “Copilot Chat.” This is available to judicial office holders through the bishop's platform. All data entered into Copilot chat on that platform remains secure and private.
The FTT decision follows the release in April 2025, “AI: Guidance for Judicial Office Holders.” This guidance will replace the guidance issued in December 2023. The updated guidance expands the glossary of general terms and provides additional details on misinformation, bias, dataset quality, and other areas of concern. In the context of Evans v HMRC, as well as other types of evidence, we also advise judges to notify litigators that they are responsible for the AI-generated information presented to the court/court. A cover note to the refreshed guidance (signed by the Women's Secretary, Master of Rawls, Senior President of the Court, and Deputy Chief of Civil Justice) stated, “The increasing accessibility and relevance of courts and court AI means that it is important to protect judicial use or obligations to protect judicial obligations.
In Evans, Judge McNearl also noted the “Practical Instructions on Reasons for the Decisions,” released on June 4, 2024, with the senior president of the court writing: The direction of practice clearly covers AI and was approved by the Superior Court of Medpro Healthcare v HMRC [2025] UKUT 255 (TCC). The judge observed that his previous disclosure application was suitable for the use of AI. Because it was an individual case management matter, and was addressed in the paper and without hearing, and therefore was suitable for use of AI. “The positions of each party on issues that I have to decide are entirely contained in written submissions and in other materials placed before me. I have never heard of evidence.[43]). He concluded by noting that the important fundamental principle is that it must be clear from a fair reading of the decision that the judge had brought his own independent judgment in judging the matter before them. [43]. To that end, he observed that he was a decision maker and the person in charge of materials created by AI. “Applied judgments – in the sense of the Faculty of Evaluation, weighing arguments and organizing conditions of order was entirely mine.”[49]).
It is right and appropriate to show where and what the courts used AI and what will end. There is no doubt about when a court or court must be informed of when it is being used and what has been produced. For example, one can imagine arguing from litigators that AI summarises various issues and that he has the right to see how the judge satisfied him by accurately reflecting the material. An analogy with the right to acknowledge GDPR may be portrayed, despite such similar rights not being conditional on the processing of personal data. We are at the foot of judicial use of AI. Empirical research is being conducted to examine how litigants respond to various uses of AI by courts. Transparency in the deployment of the most controversial applications of AI by courts and courts begins to normalize the use of AI in these settings. This means that you can expect a wider range of uses of these tools in the not too distant future.
