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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Consortia: group relief: contents

This chapter applies to accounting periods ending on or after 2 July 1997

  1. CTM80502
    Introduction
  2. CTM80510
    Application of rules
  3. CTM80515
    Claims
  4. CTM80520
    Claims - consent to be given
  5. CTM80525
    Claims - rules limiting
  6. CTM80530
    Meaning of members of the consortium and company owned by a consortium
  7. CTM80535
    90% subsidiary
  8. CTM80540
    Amount of relief: claimant is member of the consortium: claims based on consortium condition 1
  9. CTM80545
    Amount of relief: claimant is company owned by a consortium: claims based on consortium condition 1
  10. CTM80550
    Extension to companies in same group as member of the consortium
  11. CTM80555
    Claim by company in same group as member of the consortium: claims based on consortium condition 2
  12. CTM80560
    Surrender by company in same group as member of the consortium: claims based on consortium condition 3
  13. CTM80570
    Items eligible for relief - potential restriction on surrender of trading losses
  14. CTM80580
    Group and consortium claims both possible: surrendering company is both owned by a consortium and a member of a group
  15. CTM80585
    Group and consortium claims both possible: claimant company is both owned by a consortium and a member of a group
  16. CTM80587
    Control arrangements: claimant is member of the consortium
  17. CTM80588
    Control arrangements: claimant is company owned by the consortium
  18. CTM80590
    Diagram showing meaning of various terms
  19. CTM80600
    Arrangements to transfer the company owned by a consortium to another group or consortium
  20. CTM80605
    Arrangements - disqualifying relief
  21. CTM80615
    Arrangements - definitions
  22. CTM80620
    Enabling arrangements
  23. CTM80625
    Direct arrangements
  24. CTM80630
    Date of arrangements
  25. CTM80635
    Information about arrangements
  26. CTM80640
    SP3/93 and ESCC10
  27. CTM80670
    Example - consortium relief generally
  28. CTM80675
    Example: surrender by member of the consortium and by a member of its group, overlapping periods and company joining link company's group
  29. CTM80680
    Example: claim by company owned by a consortium from a company in the same group as a member of the consortium
  30. CTM80685
    Example - restriction where group claims possible
  31. CTM80690
    Example - restriction where group claims are possible by companies which are not group/consortium companies
  32. CTM80695
    Example - restriction where group claims are possible
  33. CTM80696
    Example - restriction of surrender of trade losses where company owned by consortium has other profits