I still haven't made my mind up about racing in the taper. On the one hand, if everything's gone to plan with mara training you should be in good shape, and a cheeky 5k/parkrun pb or similar can do wonders for your confidence. On the other hand, too much racing might make you mentally a bit stale, or you just over-cook things and it affects the rest of your training for the taper.
Very much up to the individual really but at the moment, my boundaries as an experienced runner coming off relatively high mileage would be:
-3 weeks - HM
-2 weeks - 10k
-1 week - 5M/5k
Disclaimer: If I get roped into running a long leg at the National 12-stage road relays a week before VLM this will just break the 5 mile mark, but maybe I'll only run it at 97% effort. 
Edited: 01/11/2012 at 10:38