The long awaited decision of the Supreme Court in the cases of Sharland and Gohil has made it clear that deliberate failure to disclose assets in a divorce is unacceptable. This outcome will have far reaching consequences. In an environment where planning your divorce is acknowledged to be as important as retirement and tax planning, courts are increasing asked to address allegations of incomplete or misleading financial disclosure. The decision of the Supreme Court in the cases of Ms Sharland and Ms Gohil was anticipated with great interest and provides an opportunity to send a clear message that deliberate non-disclosure will be punished. The two former wives went to the Supreme Court to challenge deliberate deception by their former husbands over the true extent of their finances as their divorces were being heard. To read Paul Smethurst’s article about the case which was first published in The Times on 10 September, please click here. Paul Smethurst is a forensic and corporate investigation specialist at CBW.