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An ISA (Individual Savings Account) is a savings account available to UK residents on which the return is tax-free and which need not be declared on the investor’s tax return. All income (dividends and interest) and all capital gains within the account are free of tax. For the current year, 6 April 2026 to 5 April 2027 the overall investment limit is £20,000.

A Junior ISA, or JISA, is a tax efficient savings account for children resident in the UK, taken out and managed by a parent or legal guardian on the child’s behalf; the money belongs to the child and all income and capital gains are free of UK tax and do not need to be declared on a tax return, and for the current tax year, 6 April 2026 to 5 April 2027, the annual subscription limit is £9,000 per child.

 

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The Mail on Sunday - New rules for advisers means that little-known funds will be opened up to smaller investors

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By The Mail on Sunday, Richard Dyson


Ever wondered how the ultra-rich invest their money? One way has been for the wealthy to create special companies or portfolios in which they own a substantial stake - but until now most small investors have not been aware that they, too, could profit from these funds.

 

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Richard Dyson


The Mail on Sunday

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