The Individual Savings Account (Amendment) Regulations, SI 2016/16, have been made following the HMRC consultation in October and November 2015.
The Individual Savings Account (Amendment) Regulations SI 2016/16 have been made following the HMRC consultation in October and November 2015. These introduce new flexible account rules with effect 1 February 2016 (and in full from 6 April 2016) allowing Individual Savings Account (ISA) holders including help-to-buy ISAs but excluding junior ISAs to replace cash they have withdrawn earlier in the year without this replacement counting towards their annual subscription limit.
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The Individual Savings Account (Amendment) Regulations, SI 2016/16, have been made following the HMRC consultation in October and November 2015.
The Individual Savings Account (Amendment) Regulations SI 2016/16 have been made following the HMRC consultation in October and November 2015. These introduce new flexible account rules with effect 1 February 2016 (and in full from 6 April 2016) allowing Individual Savings Account (ISA) holders including help-to-buy ISAs but excluding junior ISAs to replace cash they have withdrawn earlier in the year without this replacement counting towards their annual subscription limit.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
