According to a survey of UK woodland owners, estate managers and land agents, 60pc of respondents are now less likely to invest in new planting because of changes to Agricultural and Business Property Relief (APR and BPR) which came into effect in April.

At the end of last year, rural campaigners welcomed a government climbdown which saw the controversial new threshold for full inheritance tax relief raised from £1m to £2.5m - after months of pressure and protests, particularly in the farming industry.

But now the Confederation of Forest Industries (Confor), the Country Land and Business Association (CLA) and the Royal Forestry........

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