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ISAs have undergone significant changes in recent years, and the rules are now much simpler when it comes to investing in these popular ‘tax-free’ savings vehicles.
If your income exceeds £100,000 you will already be paying tax at 40% – this begins when taxable income exceeds £31,785 – but your personal allowances are also clawed back by £1 for every £2 by which your adjusted net income exceeds £100,000.