Individual Savings Accounts—2024/25 And 2025/26

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Commentary

New developments, tax rates and allowances, table of cases

Limits	2024/25	2025/26
Annual limit	£20,000	£20,000
Junior

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I7.333A Companies and replacement APR property

I4.142A Liabilities which are not discharged out of the estate

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

B2.413 Car hire

A1.810 Limitation

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.305 Rollover relief—time limit for acquisition of replacement assets

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

E1.416 Dividends from non-UK resident companies—general

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Individual savings accounts—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

I7.333A Companies and replacement APR property

I4.142A Liabilities which are not discharged out of the estate

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

B2.413 Car hire

A1.810 Limitation

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.305 Rollover relief—time limit for acquisition of replacement assets

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

E1.416 Dividends from non-UK resident companies—general

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Individual savings accounts—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

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POLICIES

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