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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
, see all updates

Consortia: group relief: application of rules

  • claims for relief (CTM80515),
  • items eligible for relief (CTM80570),
  • relationship to other reliefs (CTM80400),
  • apportionment of profits and losses etc., where accounting periods of the claimant and surrendering companies do not coincide or where companies join or leave the consortium (CTM80525),
  • exclusion of double relief (CTM80525),
  • the ‘arrangements’ legislation (CTM80600).