Tax will be payable on cash held in an investing ISA, while the Lifetime ISA is getting a part-fixed rebuild. Karl Matchett explains why the chancellor appears to have missed the mark – again

Treasury also promises a new first-time buyer Isa with no upper age limit, as the ‘age at which a first home is bought is rising’

Rules will be introduced to prevent people subscribing up to £20,000 cash in a non-cash Isa and leaving it there long-term, earning tax-free interest