Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will amend treatment of ISAs in respect of spouse-to-spouse transfers after death of either person to bring such transactions into line with other spouse-to-spouse transactions.

ISAs are a personal tax relief: they are non-transferable accounts and the tax advantages they provide end upon the death of the account holder.

As with other personal tax allowances and reliefs, the individual nature of ISAs reflects the general principle of individual taxation.

The Government keeps all areas of the tax system under review.