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rural land management valuation rics ecosystem services payments for ecosystem services agriculture rural property land water peat carbon taxation farming compulsory purchase water management south west water estate management caav tax harper adams reednet pes inheritance tax market value natural capital rural rural taxation renewable energy rics guidance note work based learning compensation work based higher education infrastructure brexit rural estate management nationally significant infrastructure projects amenity tree valuation compulsory purchase order strategy ess employer engagement property exmoor biodiversity amenity value business property relief agricultural property relief woodlands relief land agents red book capital gains tax fair value woodlands auction livetock eu tax book general election 2017 employer engagment eu27 health and safety property management europe economics tree preservation order land compensation higher education blight utilities hs2 tree safety existence value tree preservation orders investment nationally significant infrastructure projects ipc cpd bequest value worth ipc iaas laa public goods defra #lpe13 leaf #landrights land rights world bank land and poverty uk pumlumon discretionary blight occupiers loss payment rics information paper basic loss payment peatland carbon code notice to treat conservation covenants prairie value planning nfu farming outlook timber value dcf carbon dioxide investment value greenhouse gas ifrs 102 uk gaap trusts energy infrastructure planning commission national policy statement localism