Statement of Practice 7 (1987)
Published 15 July 1987
© Crown copyright 1987
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/statement-of-practice-7-1987/statement-of-practice-7-1987
The Commissioners for HM Revenue and Customs take the view that the term ‘funeral expenses’ in Inheritance Tax Act 1984 section 172 allows a deduction from the value of a deceased’s estate for the cost of a tombstone or gravestone.