Deductible admin costs for inheritance tax

[doppler]

Hi, I'm acting as executor for a relatives estate. Probate has been granted and a house, still in the name of the deceased, is being sold pay the tax and distribute the proceeds to the beneficiaries.

My question is, are the costs of mainting the empty property prior to the sale (cleaning, gardening, wall repair) and the estate agents fees and solicitor conveyancing fees recognised as costs of administering the estate and therefore deductible when calculating the tax liability?

My thanks for any help.

 

[Domo]

The costs would come out of the estate, therefore reducing the value of the estate.