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  • Gifts out of surplus income

    I have a number of NS&I index linked savings certificates. I wish to start making gifts out surplus income to my son. If I withdrew the amount of interest and index linking at maturity could this be classed as surplus income?
  • Junior ISA

    I opened a Junior stocks and shares ISA for my son in the tax year 2022/23. Can I open another Junior stocks and shares ISA with a different provider for 2024/25? If not, could I transfer the 2022/23 ISA to the new provider together with the subscription for this year?
  • Agricultural land

    I own a small area of land that I rent out to a few people for allotments. If I sold this land what rate of CGT would I have to pay on any value above £3000?