In my view, Messrs Zebedee & Co are correct. Reasoning is that death affects occupancy, but not liability. Technically, and very narrowly, liability also ends at death, but I think it can properly be argued that there is, in all practicality, liability to the end of that week. In turn, occupancy is a “following Monday” change; hence HB to the end of the week.
CTB is different, because it gets aligned with CTAX liability).
