Spurred by this thread, I had a good conversation with a dendro guy on Friday. To get a good date, they need a sample which includes bark (preferably), but at least sap wood, and all the way to the heart of the tree. They need about 60 rings to be getting accurate, but anything over 45 (in the heartwood) gives them a chance. Further, if you have three separate but all marginal samples they'll likely get a date which may be more reliable than one pretty good sample. The chap I spoke to charges £150 for up to 3 samples sent to him (loads more if he has to come and take a wood-core himself), and there is no fee payable if there is no dating achievable. The lead time is about 6 weeks, and the samples can be returned at your own cost. If there is bark, a clean sample, and 80 rings or more, they can be almost certain of giving a date to the exact year the tree was felled.