M & SN Saheid v HMRC

Alan Dolton

In M & SN Saheid v HMRC (TC02458 – 24 January) a family partnership dismissed an employee (B). He sued the partnership for wrongful dismissal. The County Court ordered the partners to pay B’s legal costs. The partnership reclaimed input tax on this. HMRC rejected the claim on the basis that the supplies had been made to B rather than to the partnership. The First-tier Tribunal dismissed the partners’ appeal against this decision.

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Why it matters: The First-tier Tribunal upheld HMRC’s view that the partnership could not reclaim input tax on supplies which had been made to the successful plaintiff.

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Read this decision.

Why it matters: The First-tier Tribunal upheld HMRC’s view that the partnership could not reclaim input tax on supplies which had been made to the successful plaintiff.

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