iHEAT.ME LTD v The Commissioners for His Majesty’s Revenue and Customs
First-tier Tribunal (Tax Chamber) · Jul 23, 2026
- Jurisdiction
- international
- Court
- First-tier Tribunal (Tax Chamber)
- Record ID
- iheat-me-ltd-v-the-commissioners-for-his-majesty-s-revenue-and-customs-2026-07-23
- Observed outcome
- None Adjudicated
- Known monetary consequence
- Not recorded
Why this matter warrants attention
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.
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.
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.
Failure modes and consequences
- Pro Se
- Fake Citations
- Tax
- Trial
- None Adjudicated
- AI attribution
- Not Established
- Recorded tool
- Unidentified
- Known monetary consequence
- Not recorded
- Procedural posture
- Procedural posture is not separately recorded in the current dataset.
Damien Charlotin case archive
Publisher document archive. The recorded document is hosted in the upstream publisher archive.
Open underlying sourceA recorded source link is not a substitute for checking the underlying order, filing, opinion, or disciplinary record.
What this record does—and does not—establish
The current record does not establish a specific AI tool. Do not infer AI use beyond the source.
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.
Controls suggested by the public record
- Verify the existence, citation, court, and precedential status of every authority before filing.
- Read the linked source and subsequent docket history before relying on this record for legal work.