Rental arrears on property bequeathed

A will refers to a bequest to X of ‘all my beneficial interest in (a specific commercial property held by the testator as an investement). As at the date of death the tenant was in arrears, so that the list of assets of the estate for probate includes, separately, the property and the rental debtor. Does X inherit only the property?

If X is also entitled to the rental arrears, and these are inclusive of value added tax, which is owed to HMRC, is that VAT a liability of X?

Ray Magill