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21 September 2016
There was some uncertainty whether the Lifetime ISA, announced by the former Chancellor, George Osborne, would go ahead as planned. However, HMRC has now updated its technical note and confirmed that the new account will be available from April 2017. Savers looking for a tax efficient arrangement will therefore have an option of pension schemes, which are now more flexible than ever before, regular ISAs and Lifetime ISAs and will need to carefully weigh up the benefits of each.