Budget 2004

Grant Thornton


Personal Taxation

Grant Thornton

Individual Savings Accounts (ISA)

  • tax exemption for investments in shares, life insurance and cash
  • annual investment limit £7,000 with £3,000 maximum in cash and £1,000 maximum in life insurance
  • no lock-in of capital
  • no minimum subscription
  • available to individuals aged 16 or over for cash only ISA, 18 or over for others

The figures shown here are subject to ammendment as the Finance Bill passes through Parliament.

This information has been prepared only as a topical guide to tax and personal financial matters. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material contained in this publication.

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