Memorial service

[Brightonian]

I am preparing an IHT400 where the executors want to claim the costs of a future memorial service. I realise that, because of coronavirus, the funeral was not what the family would have wished. However, the costs of the actual funeral came to £4,500. They estimate the proposed memorial service costs to be in the region of £10,000. This seems excessive to me. I have looked at HMRC's manual and the only reference I can find is that the tax officer should seek advice where the costs of a separate memorial service are claimed. Has anyone any thoughts on this? My instinct is to disallow it.

[maths]

Very difficult to ascertain what is "reasonable". £10k does seem a bit excessive but without all the facts impossible to say.

It may be sensible to talk to the residuary beneficiaries (and close members of the family) and see how much they are willing to authorise for the service.

[Brightonian]

Thank you, Maths. I appreciate your advice. It is not a huge estate and does seem disproportionate. I will see what they say.