Commentary

I4.142 Funeral expenses

IHT, trusts and estates

I4.142 Funeral expenses

I4.142 Funeral expenses

In determining the value of a person's estate immediately before his death an allowance is made for reasonable funeral expenses1.

Whether funeral expenses are 'reasonable' depends on the deceased's background and profession2. Where the deceased died abroad or away from his family burial place, reasonable expenditure on embalming and transporting the body is generally allowed in addition to the cost of the subsequent funeral3. Even where the funeral of a non-UK domiciliary takes place overseas, funeral expenses will be allowed as a deduction from the UK estate. They are not allowed as a deduction from the non-UK

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