Funeral expenses (box 81): gravestones and memorials
You should allow as a reasonable funeral expense the cost of a headstone that finishes off, describes and marks the grave. This follows the decisions in the case of Gammell v Wilson and Another  AC 27 and in the Scottish case of Prentice v Chalmers  SLT 168.
In deciding what is reasonable you should take account of the deceased’s background and profession. You may need to distinguish between a gravestone and a memorial, which could be a plaque inside a church or a memorial monument. This is because a memorial is not strictly allowable as a reasonable funeral expense. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
You should seek advice where there is any doubt or disagreement