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What The High Court’s New AI Guidance Means For Irish Tax Appeals
Ireland's High Court has issued formal guidance on using generative AI in legal proceedings, requiring human oversight, verification, and disclosure when AI tools are employed in court documents and expert reports. While the directive specifically applies to High Court proceedings, its implications extend to Tax Appeals Commission cases, where expert evidence must remain independent and any substantial use of AI must be declared to ensure reliability and evidential weight.
Matheson
