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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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Money Maze Podcast - Is Active Management Worth Paying For? - With Terry Smith, CEO & CIO of Fundsmith

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Money Maze
By Money Maze

Our guest today has been referred to as "the English Warren Buffett" for his style and success in investing. His book, published in 1992, Accounting for Growth, and its ensuing controversy helped propel it to the top of the bestsellers chart, displacing Stephen Hawking's 'A Brief History of Time' from the No.1 spot.

Watch the video podcast here: https://www.moneymazepodcast.com/podcast/terry-smith

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