Joint response to technical HMRC consultation on extending ISA tax advantages after death

Earliest possible start date is April 2018 ie the start of the tax year.

Industry made three broad points in its submission:

  • earliest the extension would work is April 2018.
  • no case made for collection of date of death.
  • onus for calculating three-year period should fall on executor/ spouse of deceased as with APS.

Click here for full response.