Additional Permitted Subscriptions (APS) for ISAs
Largely unknown, yet widely available, the Additional Permitted Subscription (APS) is a highly beneficial allowance for surviving spouses or civil partners of ISA investors. This legislation grants ISA holders the ability to pass the entire value of their ISA to their partner after death. Simply put, the Additional Permitted Subscription (APS) works in the form of a one-off increased ISA
May 15, 2023