Smithson Equity Fund
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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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Financial Times - There won't be another Buffett because no one will have his advantages

Since Warren Buffett announced his retirement from Berkshire Hathaway this month, financial commentators have been asking themselves the same question: can anyone live up to Buffett’s successes?

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By Terry Smith, Financial Times

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