In the context of acquisitions, the process of the seller making general and specific disclosures against the warranties contained in an acquisition agreement. If the seller fails to disclose a relevant matter, in respect of the warranties, it may be sued by the buyer for breach of warranty. The seller usually makes its disclosures in a disclosure letter and attaches relevant documents to that letter to support its disclosures.

In the context of civil litigation subject to Civil Procedure Rule (CPR) 31, Practice Direction (PD) 31A and PD 31B, stating, usually in a formal list of documents, whether a document exists or has existed and whether you are willing to allow your opponent(s) to inspect it (see CPR 31.2 and 31.3). For cases in the Business and Property Courts which are subject to PD 57AD ("Disclosure in the Business and Property Courts"), disclosure includes either producing copies of documents or stating why they will not be produced, and there is no separate inspection process. For more information on the disclosure process, see Practice notes, Disclosure: what is it and where are the rules? and The approach to disclosure in the different tracks. For details of our materials on the approach to disclosure under PD 57AD, see Disclosure in the B&PCs toolkit.

In the context of proceedings for a financial remedy, the ongoing duty to give full disclosure of all material facts, documents and information relevant to the issues. Form E is the principal document in which disclosure is provided. For more information, see Practice note, Disclosure issues in financial remedy proceedings.