First Tier Tribunal considers FOI request regarding use of generative AI tools by HMRC
The First-Tier Tribunal recently issued its ruling in Thomas Elsbury v Information Commissioner & HMRC Neutral citation: [2025] UKFTT 00915 (GRC). The Tribunal was asked to consider a request for information under the Freedom of Information Act 2000 (FOIA) about the use of large language models (LLMs) by HMRC. Thomas Elsbury (E) specialises in R&D…