Farming

"Farm diversification has become a key strategy for many landowners and farmers, presenting new income opportunities and structural considerations to take into account."

"The Basic Payment Scheme (BPS) has provided a vital financial safety net for farmers since 2015. "

"For many farming and rural businesses 2026 will be a year of reassessment as they navigate the well-documented changes in government policy and financial support. "

"Despite vociferous opposition from the farming industry, the government’s far-reaching changes to agricultural property relief from inheritance tax will be implemented in April 2026."

"To have an objective assessment of performance every farm business owner needs to measure what they are doing in terms of productivity and compare how they perform against contemporary enterprises."

"On 16 June 2025, Scotland took another formal step towards agricultural reform with the commencement of key provisions in the Agriculture and Rural Communities (Scotland) Act 2024. "

"Historically, the diesel cost of tractor operations was trivial compared to depreciation, interest on capital and the cost of repairs."

"A quiet agricultural revolution is underway, one that begins not in the soil but in space."

"Artificial intelligence (AI) burst into the public consciousness in late 2022. Specifically, it was the power of generative AI that captured the imagination."