You should be able to tell if it is dead by lightly scratching away a very small piece of the bark. If there is a green layer underneath, it has life yet.
Unfortunately, although the scratch test is often quoted, there is very little evidence that a tree/shrub with no leaves, but a positive scratch test, will actually recover.
How can you lie there and think of England When you don't even know who's in the team
I've found it a pretty good indicator, though admittedly mostly on shrubs. I did save a neighbour's tree from being given up on using the method, but that is not to suggest it is fool-proof.
The condition of that rowan [and it's in such a poor state it's hard to tell if it's even a rowan!] in such a short time, suggests it's had poor growing conditions, so even if there's a bit of green showing, it's fairly meaningless. Without decent soil, plenty of water from initial planting, and good enough drainage, there's a good chance it's had it, but it isn't clear what care it's had and for how long.
Rowans don't tolerate drying out for long periods, especially larger specimens, and that's the most likely reason for it looking like that. Once dried out, they rarely come back.
It's a place where beautiful isn't enough of a word....
I live in west central Scotland - not where that photo is...
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When you don't even know who's in the team
S.Yorkshire/Derbyshire border
Without decent soil, plenty of water from initial planting, and good enough drainage, there's a good chance it's had it, but it isn't clear what care it's had and for how long.
Rowans don't tolerate drying out for long periods, especially larger specimens, and that's the most likely reason for it looking like that. Once dried out, they rarely come back.
I live in west central Scotland - not where that photo is...