I am a partner in J Halcro-Johnston and Sons (a farming concern of Gyre Farm, Orphir, Orkney KW17 2RD). I work one day per month. I receive a benefit in kind of accommodation in a property owned by the partnership, as well as payment of some utility bills, to a value of between £3,001 and £5,000 annually. If the partnership returns a profit, I anticipate receiving remuneration of between £1,001 and £2,000 annually. Any remuneration received by me will be reinvested in the business.