You need to obtain a Coroner's Warrant to be able to do this. There are a few reasons which would allow a body to be exhumed, one of them being if the body is to be transferred to another grave or be cremated (others are - to verify identity of a deceased, recover documents or jewellery buried with the deceased, to enable road schemes to proceed, to open an inquest or on public health grounds). I don't know if you would be able to take the body out of the country though (surely a public health risk?), only the Coroner's Office can advise you of this. Possibly, your friend may be allowed to exhume the body, cremate it (if feasible - I have no idea how long human bodies take to decompose) and take back the ashes with her. On a different note, perhaps your friend needs some counselling - she clearly is not over her grief to want to take such drastic action? Best wishes.