Liabilities: investigating liabilities: rents payable in advance
The Apportionment Act 1870 does not apply to rent that is payable in advance, Ellis v Rowbottom  1 QB 740. This means that you should not allow a deduction that apportions rent that has already been received up to the date of death. This is despite the fact that in the event of a sale the proportion of the rent for the period after completion would normally be credited to the purchaser. If the deceased was a tenant you may only allow a deduction for rent due and payable after the date of death if
- the tenancy created by the deceased cannot be ended
- the property is not sub-let, and
- the deceased’s family do not continue to occupy the property after the death.
If the landlord cannot re-let the property and instead accepts a surrender of the tenancy on payment of a lump sum then you may allow the deduction of that sum as well as rent due up to the date of surrender.