Neil MacGillivray: Cutting through the complexity of additional permitted subscriptions

Most will be familiar with the tax planning opportunity that arises when one spouse or civil partner dies, and the surviving partner (the survivor) can make an additional permitted individual savings account (ISA) subscription. That said, it's clear from many of the enquiries I receive, particularly where there has been significant stock market movement up until the additional subscription is made, that putting theory into practice isn't as straightforward as it may seem. A survivor, provided they were deemed to have been living with their spouse or civil partner at the date of death, is...