The Tax Adviser explores the expanding role of artificial intelligence in navigating the complexities of modern tax law and decision-making. AI-powered tools are moving beyond simple automation to assist tax professionals in areas such as tax planning, risk assessment and compliance. These systems analyze huge datasets—including legislation, case law and financial records—to identify patterns, predict outcomes and model the impact of different tax strategies, enabling more informed and data-driven decisions.

The article also highlights significant challenges and ethical considerations accompanying the integration of AI into the tax profession. Key risks include errors or “hallucinations” from AI models that could lead to incorrect advice, security concerns when using sensitive client data, and the risk of perpetuating biases embedded in training data. The author stresses that AI cannot replace the professional judgment and ethical responsibilities of human tax advisers; instead, successful adoption requires robust human oversight and accountability.