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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.3 Individual savings accounts /ISA accounts / E3.313 Disregarded closure of cash ISA

E3.313 Disregarded closure of cash ISA

Personal and employment tax

In certain circumstances before 6 April 2024 it was nevertheless possible for an investor to have two cash ISA accounts in the same year, despite the general rule that there be one such account only. Where the investor closed a valid cash account

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E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

I9.325 Foreign pensions free from IHT

I3.750 POAT—introduction to existing arrangements

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

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

B2.319 Duality of purpose—apportionment of the expenditure

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications