QBD 12 May 1986. An appeal against an ALT decision, dismissing an application for a new tenancy on the death of his father. Father and son farmed in partnership, using one joint bank account which was a farming account. On his father's death, the applicant applied for a new lease and submitted accounts for seven years ending in 1981, the year his father died. The accounts showed a financial deterioration in the farm for the years 1981-3. The ALT considered all seven years instead of the five ending in 1981; concluding that the sum drawn by the applicant for 1981 could not come from the net profit for that year, and therefore could not be treated as livelihood derived from the holding. The father had paid into the account his pension and disability allowance and the ALT said the sum drawn included this. "Held": the ALT had erred in considering seven years accounts instead of five.