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The National Farmers' Union has accused the government of "betrayal" as thousands prepare to gather in London for a rally against the planned changes to inheritance tax rules for farms - including some farmers from Cornwall.
The number of farms that could be affected by the change in agricultural property relief (APR) on inheritance tax is disputed.
The government says it will only affect the wealthiest 500 estates each year but the NFU and the Country Land and Business Association (CLA) have estimated up to 70,000 farms could be affected in total.