What is the rate of tax payable under Business Asset Disposal Relief?
10%
What are Kingsbarn, Cassia, Tardis and Orwell?
Varieties Winter Barley
What is the current Bank of England Base Rate?
4%
What do the letters NSA stand for when referring to landscapes?
National Scenic Area
What are Charollais and Beltex breeds of?
Sheep
What is the average price of feed wheat?
£165/t
What is the average price of feed barley?
£145/t
What is the average price of OSR?
£466/t
What would you expect the passing rent to be on a large scale solar farm?
£850-£1000/acre
Under which section of the Ag Holdings Act 1991 can a Tenant serve notice to request to enter into a written lease agreement?
Section 4
What is the LBTT threshold for a non-residential and mixed used asset
£150,000
What do the letters QMS stand for?
Quality Meat Scotland
What is CAAD?
Certificate of Appropriate Alternative Development
What are MEES?
Minimum Energy Efficiency Standards
What is the Highest Council Tax band in Schotland?
H
When can there be a break clause in an MLDT to a new Entrant?
5-years in
What do you understand by the figures 16.16.16 on a Fert bag?
16% nitrogen
16% Phosphate
16% potash
What do the letters APHA stand for?
Animal Plant and Health Agency
What is the current CGT personal allowance?
£3k for basic rate taxpayers
£1.5k for high rate tax payers and trusts
What are Skyfall, Curuso & Siskin?
Varieties of WW
What is the current price of red diesel?
66p
What rate of LBTT would be payable on an arable land purchase of £250,000?
1% - anything higher would fall @ 5%
Under what section of the AHA 1991 is a rent review served?
Section 13
Under what section of the AHA 2003 is a rent review notice served?
Section 9