Value added tax – Repayment of tax – Single Farm Payment Entitlement units – Recoverability of input tax. Court of Session: Refusing an appeal by HMRC against a decision of the Upper Tribunal ('UT') in a case in which a taxpayer company that carried on a farming business claimed repayment of VAT paid on its purchase of Single Farm Payment Entitlement ('SFPE') units, the court held that both the UT and the First Tier Tribunal reached the correct conclusion, namely that the input tax the taxpayer paid on the purchase of SFPEs could be deducted or reclaimed on the ground that the SFPE units were services used or to be used for the purposes of its taxable business supplies.