At his death the deceased was entitled (as part of residue) to his predeceased wife’s half share of the farmhouse in which he lived. The share of the farmhouse had not yet been transferred to him although he had continued to occupy it. The deceased was therefore not the owner of this half share of the farmhouse. Is it possible to claim APR in respect of it? If it had been owned by him he would certainly have been able to claim APR.