How can post-mortem tax planning preserve ISA benefits?

Upon the death of an individual, any ISAs they hold are effectively frozen, preventing the distribution of funds to beneficiaries during the administration of their estate. This is considered a 'continuing ISA'. During the administration period, the account retains its existing tax position, which is maintained until one of the following three conditions is met: • The administration of the estate is complete. • The ISA is closed. • It is three years after the person’s death. Learn more in this article, by clicking "Visit".