Neil MacGillivray: Cutting through the complexity of additional permitted subscriptions
'Complex theory'
In his latest column for Professional Adviser, tax expert Neil MacGillivray looks at ISA subscription limits for surviving spouses and civil partners and tries to make a complex tax situation a little bit more approachable
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...
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