Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Disclosure definition

What does Disclosure mean? Disclosure describes the process in litigation by which a party identifies, lists and, where not protected by privilege, allows inspection of documents within its control that are relevant to the issues in dispute, including confirming that a document exists or has existed. It covers paper and electronic material (ESI), and carries a continuing duty to preserve and disclose. In England and Wales, disclosure is governed by the Civil Procedure Rules: standard disclosure and inspection under Part 31, and in the Business and Property Courts, initial and extended disclosure under Practice Direction 57AD. Parties must conduct a reasonable and proportionate search, list...

DOTAS for Inheritance Tax (UK): disclosure obligations, 2017 hallmark regime, promoters, informed observer and established practice; plus MDR/DAC6, APR/BPR and pension death benefit updates

Published by a LexisNexis Private Client expert

Practice notes

FORTHCOMING CHANGE relating to changes to APR and BPR :

In the Autumn Budget 2024 on 30 October 2024, the government indicated plans to materially scale back APR and BPR on eligible property from April 2026. After consultation and subsequent updates, the 100% relief will be narrowed: it will no longer cover the full value of qualifying agricultural or business assets, and will instead be available only on the first £2.5m of combined value. See News Analysis: Autumn Budget 2024—Private Client analysis — Inheritance tax.

FORTHCOMING CHANGE relating to IHT on pension death benefits :

Also at the Autumn Budget 2024 on 30 October 2024, the government set out that, from 6 April 2027, unused pension funds and pension death benefits will be brought within a person’s estate for IHT. This measure will apply to both defined contribution and defined benefit schemes, and to UK registered schemes as well as qualifying non-UK pension schemes. A technical consultation on delivery of the changes ran from 30 October 2024 to 22 January 2025. For more information, see : Autumn Budget 2024—Private Client analysis — Inheritance tax...

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Web page updated on 21/05/2026

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