References

1. "Child trust fund savings can be moved to Junior Isas". https://www.telegraph.co.uk/finance/personalfinance/savings/10534380/Child-trust-fund-savings-can-be-moved-to-Junior-Isas.html. Retrieved 2015-05-29. "The schemes were replaced by Junior Isas in November 2011, which across the board offer better interest rates and a far wider selection of investments." 
2. "Child Trust Fund - GOV.UK". https://www.gov.uk/child-trust-funds/overview. Retrieved 2015-05-29. 
3. "PS14/10: Client money held in Individual Savings Accounts and feedback to CP14/9 and final rules". Financial Conduct Authority. http://www.fca.org.uk/news/firms/ps1410-client-money-held-in-individual-savings-accounts-. Retrieved 2 June 2014. "requiring all investment firms who hold any money within stocks and shares ISAs to hold these sums as client money ... allowing investment firms that manage cash ISAs to opt into the CASS regime and elect to hold money in cash ISAs as client money" 
4. "Client money held in Individual Savings Accounts: Feedback to CP14/9 and final rules". Financial Conduct Authority. http://www.fca.org.uk/static/documents/policy-statements/ps14-10.pdf. Retrieved 2 June 2014. "the ISA regulations require customers to be able to withdraw or transfer savings within 15 or 30 days (for cash ISAs or stocks and shares ISAs, respectively)" 
5. "ISA Manager Bulletin 65". HM Revenue and Customs. https://www.gov.uk/government/publications/isa-manager-bulletin-65/isa-manager-bulletin-65. Retrieved 16 March 2016. "From autumn 2015, savers can receive a bonus payment from the government towards their deposit for a first home if they satisfy certain conditions and have saved in a Help to Buy: ISA ... Where an ISA manager’s systems offer a number of products within a single ISA wrapper/account, HMRC do not expect the Help to Buy: ISA rules to prevent a customer using the rest of their annual ISA allowance in other cash ISA products available within the same cash ISA wrapper." 
6. "Budget 2016". HM Treasury. https://www.gov.uk/government/publications/budget-2016-documents/budget-2016. Retrieved 16 March 2016. "3.12 The Lifetime ISA ... from 6 April 2017 any adult under 40 will be able to open a new Lifetime ISA. They can save up to £4,000 each year and will receive a 25% bonus from the government on every pound they put in. Contributions can continue to be made with the bonus paid up to the age of 50. Funds can be used to buy a first home with the government bonus at any time from 12 months after opening the account, and can be withdrawn from the Lifetime ISA with the government bonus from age 60 for use in retirement. The government will set the limit for property purchased using Lifetime ISA funds at £450,000. ... People can continue to open a Help to Buy: ISA until November 2019, as planned. They can also choose to open a Lifetime ISA, but will only be able to use the government bonus from one of their accounts to buy their first home. During the 2017-18 tax year, those who already have a Help to Buy: ISA will be able to transfer the savings they have built up into the Lifetime ISA and still save an additional £4,000." 
7. "The new lifetime ISA". HM Treasury. https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/508176/Lifetime_ISA_final.pdf. Retrieved 16 March 2016. "Help to Buy: ISA will be open for new savers until 30 November 2019, and open to new contributions until 2029. Savers will be able to save into both a Help to Buy: ISA and a Lifetime ISA ... During the 2017-18 tax year only, those who already have a Help to Buy: ISA will be able to transfer these funds into a Lifetime ISA and receive the government bonus on those savings." 
8. "ISAs: Guidance Notes for ISA Managers". HM Revenue and Customs. http://www.hmrc.gov.uk/isa/isa-guidance-notes.pdf. Retrieved 23 October 2011. 
9. Hyde, Dan (17 Jul 2013). "Investors free to put Aim shares into Isas from August". Telegraph. https://www.telegraph.co.uk/finance/personalfinance/10183460/Investors-free-to-put-Aim-shares-into-Isas-from-August.html. 
10. "Income Tax: Innovative Finance Individual Savings Account and peer to peer loans". Gov.uk. 2015-12-08. https://www.gov.uk/government/publications/income-tax-innovative-finance-individual-savings-account-and-peer-to-peer-loans/income-tax-innovative-finance-individual-savings-account-and-peer-to-peer-loans. Retrieved 2016-04-14. 
11. "Statement on peer-to-peer applications for full authorisation". Financial Conduct Authority. http://www.fca.org.uk/news/peer-to-peer-applications-for-full-authorisation. Retrieved 19 April 2016. "As at 30 March 2016, eight firms have been fully authorised to operate P2P platforms. There are a further 86 firms awaiting a decision, of which 44 have interim permission" 
12. "Draft legislation: Innovative Finance Individual Savings Account and peer to peer loans". HM Revenue and Customs. https://www.gov.uk/government/publications/draft-legislation-innovative-finance-individual-savings-account-and-peer-to-peer-loans. Retrieved 11 January 2016. "a new Innovative Finance Individual Savings Account (ISA) from 6 April 2016 where interest and gains from qualifying peer to peer loans will be eligible for ISA tax advantages ... Peer to peer lending platforms are regulated by the Financial Conduct Authority (FCA) where they carry out activities detailed in Article 36H of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I 2001/544)" 
13. "Treasury to allow bonds and other 'debt securities' for Innovative Finance ISA". altfi news. http://www.altfi.com/article/2187_treasury_to_allow_bonds_and_other_debt_securities_for_innovative_finance_isa. Retrieved 22 August 2016. "Investors will be able put their cash into bonds and other debt securities made through p2p and crowdfunding sites within the tax efficient Individual Savings Account (ISA) wrapper from 1 November 2016 ... the ‘debenture’ i.e the bond must be a “transferable” security issued by a company or a charity" 
14. "Draft legislation: Innovative Finance Individual Savings Account and debt based crowdfunding". HMRC. https://www.gov.uk/government/publications/draft-legislation-innovative-finance-individual-savings-account-and-debt-based-crowdfunding. Retrieved 22 August 2016. "from 1 November 2016 to provide that certain debentures issued by companies and charities and offered via an electronic system (including those offered via a crowdfunding platform) can be held in an innovative finance ISA where they satisfy certain conditions." 
15. "How will transferring old ISA funds into a new IFISA work?". LendingWorks. 2016-03-02. https://www.lendingworks.co.uk/blog-post/how-will-transferring-old-isa-funds-new-ifisa-work. Retrieved 2016-04-14. 
16. "The new lifetime ISA". HM Treasury. https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/508176/Lifetime_ISA_final.pdf. Retrieved 16 March 2016. "1.18 Where people are diagnosed with terminal ill health, they will be able to withdraw all of the funds (including the bonus) tax-free, regardless of the individual’s age. The definition of terminal ill health will be based on that used for pensions. ... 1.19 The Lifetime ISA will have the same inheritance tax treatment as all ISAs. Upon the death of the account holder, the funds will form part of the estate for inheritance tax purposes. Their spouse or civil partner can also inherit their ISA tax advantages and will be able to invest as much into their own ISA as their spouse used to have, on top of their usual allowance. ... 1.22 The government will also explore with the industry whether there should be the flexibility to borrow funds from the Lifetime ISA without incurring a charge if the borrowed funds are fully repaid; for example, some US retirement plans allow 50% to be borrowed up to a maximum of $50,000." 
17. "Junior Individual Savings Accounts (ISA)". UK Government. https://www.gov.uk/junior-individual-savings-accounts/add-money-to-an-account. 
18. "HM Treasury confirms higher ISA limits for 2012–13". HM Treasury. 18 October 2011. http://www.hm-treasury.gov.uk/press_115_11.htm. Retrieved 23 October 2011. "subscription limits for Individual Savings Accounts (ISAs) from April 2012 will increase to £11,280 (up to half of which can be saved in cash) ... JISAs will be available from 1 November 2011. Children will be able to have one cash and one stocks and shares JISA at any time, with an overarching annual contribution limit of £3,600" 
19. "ISA Bulletin 14: HMRC compliance". HM Revenue and Customs. http://www.hmrc.gov.uk/isa/bulletin14.htm. Retrieved 2 April 2013. "those who over-subscribe for one year, but not significantly in excess of the annual subscription limits, receive a letter drawing their attention to the ISA rules and advising them no action will be taken unless they over-subscribe in a later tax year" 
20. https://www.gov.uk/government/publications/tax-and-tax-credit-rates-and-thresholds-for-2016-17/tax-and-tax-credit-rates-and-thresholds-for-2016-17#tax-free-savings-account
21. https://www.gov.uk/government/publications/tax-and-tax-credit-rates-and-thresholds-for-2017-18/tax-and-tax-credit-rates-and-thresholds-for-2017-18#tax-free-savings-account
22. https://www.gov.uk/individual-savings-accounts
23. "The New ISA - Frequently Asked Questions". HM Revenue and Customs. http://www.hmrc.gov.uk/isa/new-isa-faq.pdf. Retrieved 2 June 2014. "The Government is changing the name to reflect the significantly increased limits and flexibility that will be available to account holders" 
24. "Could you cash in on this ISA loophole?". Moneywise. http://www.moneywise.co.uk/news-views/2009/09/25/could-you-cash-isa-loophole. Retrieved 24 November 2010. "This process of closing one cash ISA and withdrawing the money in order to open a second ISA is known as a self-transfer. Patrick O'Brien, spokesman for HMRC, says: “A single self-transfer is allowed within the ISA rules so this is not a breach at all.” ... when you transfer your current year’s cash ISA subscription into a stocks and shares ISA, that sum of money is treated for tax purposes as if it had always been put into a stocks and shares ISA. This means that you are considered to have not subscribed to a cash ISA in that tax year – leaving you free to open a new cash ISA" 
25. "ISA manager bulletin 68". HM Revenue and Customs. https://www.gov.uk/government/publications/isa-manager-bulletin-68. Retrieved 11 January 2016. "allow ISA savers to replace cash they have withdrawn from their account earlier in a tax year, without this replacement counting towards the annual ISA limit for that year. [also see the draft guidance notes linked from actual bulletin text]" 
26. "Five important new ISA rules explained". http://www.hl.co.uk/news/articles/five-important-new-isa-rules-explained. Retrieved 17 January 2017. 
27. "How ISAs work". https://www.gov.uk/individual-savings-accounts/how-isas-work. Retrieved 17 January 2017. 
28. "AIM IHT ISAs – tax savings". https://www.wealthclub.co.uk/aim-iht-isas/tax-savings/. Retrieved 17 January 2017. 
29. "Hargreaves Lansdown: Not perfect but worth it". Investors chronicle. http://www.investorschronicle.co.uk/2015/08/06/comment/smart-money/hargreaves-lansdown-not-perfect-but-worth-it-K1tRerWm9JUci8KMUbEerJ/article.html. Retrieved 28 January 2016. "ALL ROUNDERS Good: Hargreaves Lansdown ... AJ Bell Youinvest ... SMALL PORTFOLIOS Good: Charles Stanley Direct ... Bestinvest ... Barclays Stockbrokers ... TD Direct Investing ... LARGE PORTFOLIOS: Alliance Trust Savings ... Interactive Investor ... The Share Centre" 
30. "Rule changes from April 2008". HM Revenue and Customs. http://www.hmrc.gov.uk/isa/rule-change-april08.htm. Retrieved 24 January 2008. 
31. http://webarchive.nationalarchives.gov.uk/20100407215313/http://www.hm-treasury.gov.uk/d/budget2010_pressnotice2.pdf
32. "Complete Budget 2009 Report" (PDF). HM Treasury. 22 April 2009. p. 159. http://www.hm-treasury.gov.uk/d/Budget2009/bud09_completereport_2591.pdf#page=167. Retrieved 22 April 2009. "With effect from 6 October 2009, Individual Savings Accounts (ISA) limits will rise to £10,200, up to £5,100 of which can be saved in cash, for those aged 50 and over. The ISA limits will rise to these levels for all individuals with effect from 6 April 2010" 
33. http://www.scopulus.co.uk/taxsheets/isa.htm
34. https://www.gov.uk/government/publications/tax-and-tax-credit-rates-and-thresholds-for-2014-15/tax-and-tax-credit-rates-and-thresholds-for-2014-15
35. Gammell, Kara (25 March 2010). "Budget 2010: ISA limits will rise with inflation". The Telegraph. https://www.telegraph.co.uk/finance/personalfinance/7513829/Budget-2010-ISA-limits-will-rise-with-inflation.html. Retrieved 2 April 2013. "The annual limit on individual savings accounts (ISAs) will rise from £7,200 to £10,200 from next month and the limits will increase each year in line with inflation" 
36. Peachey, Kevin (19 March 2014). "Budget 2014: What it means for you". BBC News. https://www.bbc.co.uk/news/business-26619585. Retrieved 27 March 2014. 
37. "It seems an ISA is nicer than a NISA – so we’re going to call them ISAs". MoneySavingExpert.com. http://blog.moneysavingexpert.com/2014/11/14/it-seems-an-isa-is-nicer-than-a-nisa-so-were-going-to-call-them-isas/. Retrieved 11 January 2015. "HMRC tells us "ISA is the correct term to use in line with HMT Regulations and HMRC Guidelines. NISA is purely a marketing/product/publicity term." ... So from now [14 November 2014], I’ve decided MoneySavingExpert.com is going to revert back to calling it the good old ISA ... and we suspect gradually over the next year to see everyone else who called it a NISA to retrench too" 
38. "ISA Bulletin 2: Qualifying investments – db x-trackers – Sterling Money Market ETF". HM Revenue and Customs. http://www.hmrc.gov.uk/isa/isa-bulletin2.htm. Retrieved 24 November 2010. "investors could be certain (or near certain) of getting back 95 per cent or more of their initial investment. The fund therefore fails the 5 per cent test and is a qualifying investment for cash ISAs, not stocks and shares ISAs" 
39. "ISA manager bulletin 57". HM Revenue and Customs. https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/377727/bulletin57.pdf. Retrieved 28 January 2016. "Any investments which did not satisfy the 5 per cent ‘cash-like’ test before 1 July 2014 and are held in a Cash ISA can continue to be held in a Cash NISA after 1 July 2014" 
40. "CAT standards". HM Treasury. Archived from the original on 14 July 2009. https://web.archive.org/web/20090714013542/http://www.hm-treasury.gov.uk/press_95_04.htm. Retrieved 27 October 2009.