Implications of AI in legal tax practice
24th November 2025
Temple Tax Chambers shares a new article by @Siobhan Duncan for the Tolley+ AI Insider program (@Tolley), examining how artificial intelligence (AI) is reshaping legal tax practice.
The piece considers both the opportunities and the risks. AI now supports rapid research, drafting and data analysis, but recent tribunal decisions show the pitfalls of relying on unverified outputs or inadvertently disclosing confidential material. With HMRC beginning to use AI in compliance work, advisers will also need to understand and, where necessary, question the role of automated decision making.
The article highlights the growing need for robust verification, strong data protection safeguards and clear internal AI policies.