Section 103: expanding the scope of automated decisions by HMRC?

New legislation in Finance Act 2020 legislates retrospectively for HMRC to use artificial intelligence to carry out its functions.  The article below was written for Tax Journal's September issue by Hannah Manning, Sophie Lloyd and Laura Jackson, and considers in particular some areas of potential concern in relation to HMRC's increasing use of automation, such as the raising of discovery assessments, business risk reviews and the assessment of discretionary penalties.

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