livestock

BPR can include a farm's machinery and livestock, which can also make up a significant proportion of the value of an agricultural estate.

"This budget has just ripped the heart out of us because I know my son will not be able to pay the inheritance tax," Gloucestershire livestock farmer David Barton told the BBC.

Denmark has agreed on how to implement the world’s first tax on agricultural emissions, including flatulence by livestock.

All of the reported cases have been described as mild, and each person is believed to have contracted the illness from infected livestock or poultry.

She reported 500 acres of avocado trees damaged or destroyed, 130 acres of citrus trees and 10 acres of raspberries, as well as 2,500 acres used for livestock grazing.