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Public trackerCorpus refreshed Oct 9, 2026 · Latest decision Oct 8, 2026Public incidents are risk signals, not usage-adjusted rates
HomeCasesiHEAT.ME LTD v The Commissioners for His Majesty’s Revenue and Customs
Evidence-linked corpus record: this page is generated from the structured public record and has a publication-readiness score of 80/100. It is publicly indexable with its documented evidence gaps stated on-page; the linked source and evidence boundary remain controlling.
Corpus matter record

iHEAT.ME LTD v The Commissioners for His Majesty’s Revenue and Customs

First-tier Tribunal (Tax Chamber) · Jul 23, 2026

GBEditorial impact: lowpro sefake citationstaxtrialNone Adjudicated
Direct answer

What happened in this matter?

Fabricated: Case Law | The Appellant’s AI-assisted Statement of Case contained fictitious legal references that had not been checked. The Tribunal recorded the issue but made no finding as to the specific references or whether the remaining questioned references were erroneous.

Why the court cared
The structured public record identifies pro se and fake citations and records a recorded judicial or procedural response. The linked source controls the precise reasoning and procedural context.
Why it matters now
This matter connects pro se and fake citations with a recorded judicial or procedural response in First-tier Tribunal (Tax Chamber). It provides a source-linked baseline for verification, supervision, and response controls.

Why this matter is tracked

Fabricated: Case Law | The Appellant’s AI-assisted Statement of Case contained fictitious legal references that had not been checked. The Tribunal recorded the issue but made no finding as to the specific references or whether the remaining questioned references were erroneous.

Operational lesson

This matter connects pro se and fake citations with a recorded judicial or procedural response in First-tier Tribunal (Tax Chamber). It provides a source-linked baseline for verification, supervision, and response controls.

Record details

CourtFirst-tier Tribunal (Tax Chamber)
Jurisdictioninternational
CircuitNot recorded
DateJul 23, 2026
UN
AI toolUnidentified
Party typePro Se Litigant
OutcomeSee source
Known amountNot recorded
Professional sanctionNo
Attribution boundary

What the record establishes about AI use

not established

The current record does not establish a specific AI tool. Do not infer AI use beyond the source.

Procedural posture

Procedural posture is not separately recorded in the current dataset.

Correction behavior

Correction behavior is not separately verified in the current record.

Tracked discrepancy record

1 citation, quotation, or authority issues are recorded in the source dataset.

  1. Fabricated: Case Law | The Appellant’s AI-assisted Statement of Case contained fictitious legal references that had not been checked. The Tribunal recorded the issue but made no finding as to the specific references or whether the remaining questioned references were erroneous.

Questions this record answers

What happened in iHEAT.ME LTD v The Commissioners for His Majesty’s Revenue and Customs?
Fabricated: Case Law | The Appellant’s AI-assisted Statement of Case contained fictitious legal references that had not been checked. The Tribunal recorded the issue but made no finding as to the specific references or whether the remaining questioned references were erroneous.
Why does iHEAT.ME LTD v The Commissioners for His Majesty’s Revenue and Customs matter for legal AI risk?
This matter connects pro se and fake citations with a recorded judicial or procedural response in First-tier Tribunal (Tax Chamber). It provides a source-linked baseline for verification, supervision, and response controls.
What does the public record establish about iHEAT.ME LTD v The Commissioners for His Majesty’s Revenue and Customs?
The record summarizes the outcome described in the linked public source. The recorded document is hosted in the upstream publisher archive. This page is not a substitute for the complete docket, subsequent history, or jurisdiction-specific advice.
Which source supports this iHEAT.ME LTD v The Commissioners for His Majesty’s Revenue and Customs summary?
The recorded source is Damien Charlotin case archive. It is classified as publisher document archive; review the linked material and subsequent docket history before relying on this summary.

Related matters

Related by court, jurisdiction, tool, or classified failure pattern. Similarity does not imply the same facts or outcome.

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