The following Private Client Q&A provides comprehensive and up to date legal information covering:
See Practice Note: Individual savings accounts, in particular the section entitled ‘Individual savings accounts—Inheriting ISAs of a deceased spouse or civil partner’.
This Practice Note explains that, from 6 April 2015, for deaths which occurred on or after 3 December 2014, a surviving spouse or civil partner is granted an additional ISA allowance (the additional permitted subscription allowance) equivalent to the value of the deceased’s ISA(s). The details of the additional permitted subscription allowance can be found in the Individual Savings Account Regulations 1998, SI 1998/1870, regs 5DDA but the key points are set out in the above Practice Note and the relevant points to this Q&A summarised below:
the additional ISA allowance is equivalent to the total ISA savings of the deceased at the date of death, i
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