Estate Duty and Capital Transfer Tax

HC Deb 26 October 1977 vol 936 cc665-6W

Mr. Rooker

asked the Chancellor of the Exchequer what have been the deductions allowed from estate duty and capital transfer tax for mourning for family and servants in each of the past five years.

Mr. Robert Sheldon:

Reasonable costs of mourning are allowed as part of the funeral expenses, and are not recorded separately; but the amounts are believed to be very small.