The figures being used by the Treasury to estimate how many farmers will be impacted by changes to inheritance tax could be inaccurate, because of historical advice given by HMRC. That's according to the Central Association of Agricultural Valuers. The Government has introduced 20% inheritance tax on farm assets worth more than a million pounds. Farmers say the change will affect as many as three quarters of them, but the Treasury says data from previous claims for inheritance tax relief suggest just 500 estates a year across the UK will be impacted.We visit a pub in Perthshire which has an intimate relationship with the fortunes of the river it sits alongside.New Government legislation's being proposed to widen the public's access to National Parks in England, and to restore more protected landscapes. The Government says the changes will cut through bureaucracy to achieve more for people and nature.And if you've bought your festive holly and it's got a lot of berries - you may be one of the lucky ones. We hear from one farmer who say berries are few and far between this year.Presented by Anna Hill Produced by Heather Simons