Late claims for input tax: Who can claim: Limited partnerships in Scotland
As with Scottish general partnerships, Scottish limited partnerships have legal personality separate from the persons who comprise them (section 4(2) of the Partnership Act 1890 and section 3 of the Limited Partnership Act 1907).
As a result claims are to be made by, and are payable to, the firm.
Care should be taken when dealing with claims by partners of firms which have become dissolved in Scotland. Payment should be made to “the dissolved firm of …”. If objection is taken to this, for example because the bank account in the name of the firm has been closed, you should be satisfied that the partner making the claim has the authority of the other partners and that there is no duplication of claims.
Please note that limited partnerships and limited liability partnerships are different things.