The commentary below discusses the ability of HMRC to use information disclosed in court proceedings relating to the breakdown of a marriage or civil partnership.
For an overview of the income tax, capital gains tax and inheritance tax implications of a breakdown of a marriage or civil partnership, as well as a summary of the other articles on this subject, see E5.115.
Introduction
Parties to a divorce or the dissolution of a civil partnership can be required to make a full disclosure to the court of all their income and assets. This disclosure and any judgment given in the proceedings cannot be further disclosed by the parties without the leave of the court. This need for complete confidentiality should be explained to the parties by their representatives.
This is necessary as it is important that each party make a full and honest disclosure of all their assets in divorce/dissolution proceedings so as to reach an appropriate financial settlement. However, in doing so this may mean that one
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:32