Yes I would agree totally, I was just trying to make the point that on paper things can look very different to what they do on the ground. Views on farm upkeep might also depend on business structure whether partnership, sole trader or ltd company, cash needs off farm and also stage of life and whether there was any successionthere’s a happy medium plenty sit in the boozer boasting they never pay tax, if you never pay any tax you never get any real money out of your business.