Individual Savings Account

Individual Savings Account(ISA) A savings portfolio for small investors introduced in the UK in 1999, replacing personal equity plans (PEPs) and Tax Exempt Special Savings Accounts (TESSAs). Under current rules ISAs entitle individuals to save up to £15,240 per year free of tax in the form of cash, stocks and shares, or any combination of the two. The former restriction on the amount that could be saved in cash was abolished from July 2014. ISAs can be cashed in at any time without loss of the tax relief, which includes exemption from personal income tax and capital gains tax. In 2011 the government introduced Junior ISAs, which currently entitle individuals born on or after 3 January 2011 to invest up to £4,080 per year; money cannot normally be withdrawn until the holder is 18. Help to Buy ISAs, which were introduced in 2015, are for those saving for the deposit on a house; for each £200 saved, the government will add an extra £50 (to a maximum of £3,000 added). See alsoISA mortgage.

• call option
• callover
• call record sheets
• call report
• CAM
• campaign
• Campaign
• c & m
• cancellation
• cancellation price
• candlestick chart
• cannibalization
• CAP
• cap
• capacity
• capacity requirements plan
• cap and collar mortgage
• CAPAR
• CAPI
• capital
• capital allocation
• capital allowances
• capital asset
• capital asset pricing model
• capital at risk