If ever there was a judgment where the clue is in the name it is Harber v Commissioners for His Majesty’s Revenue and Customs (INCOME TAX – penalties for failure to notify liability to CGT – appellant relied on case law which could not be found on any legal website – whether cases generated by artificial intelligence such as ChatGPT) [2023] UKFTT 1007. This is a case that exemplifies the danger of relying on “Artificial Intelligence” to make legal submissions. In this case the appellant cited cases that do not exist