Inheritance tax: Deliveroo meals and Uber count as expenses rather than a gift

[Mystic11]

My father is in a care home. and has been distressed in the last few months, On his urgent request I have taken Ubers to and back from his care home to provide 1.1 care assistance. I have also ordered Deliveroo meals to be delivered to his care home. My father will be reimbursing me. Would this reimbursement count as an expense rather than a gift with regards to inheritance tax?

[PallasAthena]

If he reimburses you for exactly what it cost you there's no net transfer of money between you so there's no gift in either direction. Not for IHT or anything else.

But seriously, are you going to make your father repay you for a Deliveroo meal? I realise it's probably him who might be insisting he repays you but you can just say No!

I'm confused about your thinking on this anyway. If you give him a meal and he doesn't reimburse you it's surely a gift from you to him and irrelevant for IHT. And as he will have eaten it the meal won't form part of his Estate when he dies.

Sorry, but this sounds like a non-problem.