AI Guidance

Introduction

This guidance by the Tax Appeals Commission’s (“the Commission”) sets out the expectations concerning the appropriate and responsible use of Generative Artificial Intelligence Tools (“GenAI Tools”) in the appeals process.  

It highlights the risks associates with the use of GenAI Tools, and the duties of parties and representatives when such tools are used. 

The Commission recognises that GenAI Tools may assist parties (especially those in the position of being unrepresented) in the efficient preparation of the appeals process.  

However, any use of GenAI Tools must be undertaken by any party responsibly to ensure it does not adversely affect the integrity of t the appeals process. The use of GenAI Tools does not diminish or alter the responsibilities of all the parties to an appeal to ensure the integrity of the submissions made to the Commission. Ultimately, each party is responsible for the content of its submission notwithstanding any use of GenAI Tools. 

This guidance applies to all documents used in the appeals process, all persons involved in the appeals process and all proceedings before the Commission. 

What are GenAI Tools? 

GenAI tools include software and online services that can generate text or aid in drafting. Examples include but are not limited to: 

• Copilot 
• ChatGPT 
• Claude (anthropic), and  
• Gemini (Google) 
• GenAI writing assistants or grammar tools 
• GenAI-based legal research websites 

Risks of Relying on GenAI Tools 

Inaccuracy 

GenAI tools may produce responses and material that appear plausible but are false or misleading and the output may also be affected by the terms of prompts. They may generate fabricated, manipulated material, fictitious cases, legislative provisions, academic references or other authorities. This is known as GenAI hallucinations. GenAI tools may also generate incorrect legal propositions or inaccurately summarise genuine sources. 

Bias and Incompleteness 

Outputs may reflect inaccuracies, omissions or biases arising from the completeness or reliability of the data on which the tool has been trained or the manner in which the data is processed.  

Factual Errors 

Outputs may contain factual errors and may incorrectly assert, when asked, that information is accurate when it is not. 

Confidentiality and Privacy 

Free online GenAI tools may store or reuse personal data or commercially sensitive information that you type into them. 

Transparency 

At present, nearly all GenAI tools exhibit what is referred to as the ‘black box’ phenomenon, where their internally reasoning processes are unclear. For example, a user cannot ask why the GenAI tool provided a specific answer. 

Outputs Differ Each Time 

As GenAI tools optimise for fluency and language manipulation, users will not receive the same ‘word for word’ response to the same prompt each time. 

Knowledge Limitations 

GenAI tools are limited by the information they have access to. For example, generally, standard public GenAI tools cannot bypass paywalls to search subscription-only databases. 

GenAI tools are also limited by context windows. Context windows refer to the amount of information the GenAI tool can remember while generating a response to a prompt. This affects how accurately a GenAI model can interpret complex or lengthy prompts, follow conversation threads, and maintain coherence across interactions. Any information outside the context window may be ignored or forgotten.

Responsibilities and Expectations 

The Commission must be able to rely on the integrity and accuracy of all documents submitted as part of an appeal by all parties and participants to the appeal. 

Any person responsible for a submission to the Commission, including a party, tax practitioner, legal practitioner, deponent, witness, expert, or any other person, must ensure that any material generated wholly or partly with the assistance of a GenAI Tool has been appropriately and independently verified before it is used in the appeal process. Any limitation on the ability to do so must be disclosed to the Commission. 

Content produced using GenAI must be verified under human control and supervision. All parties are responsible for the information they submit or present to the Commission. If GenAI has been used to prepare or produce material submitted to the Commission, the party using GenAI should: 

1. Fact-check and proofread 
2. Edit and adapt the content to meet the particular circumstances of the case: and 
3. Verify that any references to case law, legislation, textbooks or articles exist and stand for the legal propositions attributed to them. Extracts or quotes must be verified and attributed to the original source. 

Particular care should be taken to ensure all submissions are authentic and as represented. Fabricated, manipulated or “deep fake” material must not be submitted or presented to the Commission.  

Any person who uses GenAI Tool in the appeal process should have a reasonable understanding of the risks and limitations of the technology. Ultimately, users of GenAI Tools remain wholly responsible for the accuracy of their submissions to the Commission. 

Failure to comply strictly with these requirements may mislead the Commission and other parties, cause delay and wasted costs, adversely affect the integrity of the proceedings and undermine public confidence in the appeals process. 

Use of GenAI in Documents

Submissions 

Parties or their representatives using GenAI Tools to prepare submissions must independently verify all legal authorities, citations, quotations and references relied upon using authoritative sources. 

Pleadings 

Parties or their representatives responsible for pleadings must ensure that: 

• All pleaded facts have been verified and checked for accuracy; 
• Any claim for relief is based on proper legal principles; 
• Any legal authorities relied upon have been verified to exist and support the proposition for which they are cited; and  
• Chronologies have been checked for accuracy. 

Witness Statements 

The Commission does not tend to direct the production of witness statements due to the nature of the appeals process.  

But if any party is producing or seeking to rely on witness statements, particular caution must be exercised if GenAI Tools are used to assist in the preparation of witness statements or other documents which form the evidence or potential evidence of a witness. 

A witness statement t intended to stand as evidence in proceedings must reflect the witness’s own recollection, knowledge and evidence. 

Unless directed by the Commission, the person making a witness statement shall include a declaration in the opening of the document as below (amended or adapted as appropriate): 

“I declare that Generative Artificial Intelligence has not been used for the purposes of generating the substantive content of this witness statement, including by way of altering, embellishing, strengthening, diluting or rephrasing the evidence set out, and that this witness statement reflects my personal knowledge, recollection and evidence.” 

Expert Reports 

An expert report must reflect the expert’s own opinion, expertise and reasoning process and shall contain a declaration at the start of the report, as below. 

“I declare that, save as otherwise expressly stated, Generative Artificial Intelligence has not been used for the purposes of generating the substantive content of this report which reflects my own opinions, knowledge and evidence.” 

Where GenAI Tools have been used, the expert must disclose the nature and the extent of that use to the extent necessary to enable the Commission and the parties properly assess the reliability, independence and evidential weight of the opinion expressed. This disclosure shall include any material use of GenAI Tools in drafting, analysing, interpreting or generating substantive content for the report. 

Appropriate Response to the Identification of Potential GenAI Issues 

If a party identifies a potential issue with submissions by another party (whether or not due to the use of GenAI Tools) they should notify the Commission and the other party simultaneously. 

If a party identifies or is informed of an issue with the accuracy of their submissions (whether or not due to the use of GenAI Tools), they should notify the Commission and the other party simultaneously without delay, explaining the issue and amending the submission as appropriate. 

Final Note 

The Commission is committed to a fair and efficient appeals process. The Commission appreciates that parties may find that GenAI can support in this preparation during the appeals process. However, it is not a substitute for each party understanding their own appeal and the legislation that applies to it. Irresponsible use of GenAI tools could have a negative effect on an appeal, weaken arguments and result in delays due to incorrect information having to be corrected/addressed.  

Ultimately, you or, if applicable, your representative is responsible for the content of the submissions made to the Commission.