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)...
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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)...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
