Annual Investment Allowance (AIA) allows you to deduct the full value of a qualifying item from your profits before tax and can be claimed on most plant and machinery up to the AIA amount.
One of the more rewarding things that I do is to be involved as a trustee of RSABI, Scotland’s leading rural charity, which supports people in Scottish agriculture.
Rural Economy Secretary Fergus Ewing yesterday reiterated his commitment to maintaining Less Favoured Areas Support Scheme (LFASS) funding at the full £65 million level for the next two years.
I always thought we were reasonably modern for a Perthshire upland farm until one harvest day an onlooker stopped and asked if we were hosting Farming Yesteryear!
Aberfeldy hill farmer Martin Kennedy and Aberdeenshire grower Charlie Adam were yesterday elected vice-presidents of NFU Scotland (NFUS).
Beavers, badgers and buzzards surpassed even Brexit as a bugbear for the Scottish farming industry at NFU Scotland’s annual conference yesterday when growers from across the country vented their frustration over what they see as a lack of wildlife management by Scottish Natural Heritage.
Nothing less than a cast-iron guarantee that the Scottish Government will reinstate £65 million of Less Favoured Areas Support Scheme (LFASS) funding in 2020 and 2021 will satisfy industry politicians when Rural Economy Secretary Fergus Ewing addresses NFU Scotland’s annual gathering in Glasgow.
A powerful Aberdeen-Angus bull sporting a third prize rosette broke through the ranks to sell for 25,000gns at a breed sale which picked up momentum after a sticky start to trade.
Peterborough breeders Harry, Charles and Sally Horrell dominated the Beef Shorthorn leaderboard, with both the junior and senior champions.
It was a day of glory for Aberdeenshire breeders at the Stirling Bull Sales, where north-east herds dominated all the top slots on the Aberdeen-Angus prize-winners’ board.