Farming profits during estate administration period

Following on from my earlier posting where the brother (call him A) of an agricultural contractor who died intestate has continued to run the business since death. A is also the Administrator.
The Accountant now dealing with A’s income tax return has asked whether this can be regarded as a continuation of trade by A and the trade profits therefore included in his income tax return instead of the estates? This is the scenario the Accountant prefers for VAT purposes and also to carry forward capital allowances on the plant and machinery which would otherwise be lost. It has been over 2 years from death so a Deed of Variation is not possible. Unfortunately nothing has been done to transfer the business – would it be possible to now do this by Deed of Appropriation (assuming all Beneficiaries consent) to A and can this include the trading profits since death. Any feedback would be greatly appreciated. Many thanks.
Paula Hopkins
Wilkins Solicitors