This Tax Information and Impact Note explains changes to the Individual Savings Account (ISA) and Junior ISA rules.
PDF, 29.6KB, 4 pages
This note covers changes being introduced to the ISA and Junior ISA rules. The changes include an increase to the annual subscription limits and other updates, such as a change to the rules about which financial institutions can offer ISAs.
6 April 2014
HM Revenue & Customs
Tax agent and adviser guidance
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