Spouses and civil partners can inherit the ISA pot
150,000 married ISA savers die every year. Under old rules, their ISA wrapper and the tax advantages ceased on death.
10.11.2015
Since 6 April 2015, surviving spouses or civil partners who died after 3 December 2014 can pass their ISA pot in its entirety to their spouse or partner with the tax advantages.
This has substantial tax benefits for the surviving spouse or civil partner.
It is also possible now to hold assets that qualify for business property relief in an ISA wrapper, which can be used for inheritance tax planning.
Tens of thousands are missing out on a big boost to their savings via an extra Isa allowance – simply because they are unaware of it. Banks. building societies and other Isa providers are also failing to point out the new perk.
http://www.telegraph.co.uk/finance/personalfinance/special-reports/11984420/Budget-Isa-allowance-are-you-one-of-150000-savers-due-an-extra-allowance.html
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