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CTM80510 | Consortia: group relief: application of rules

From HM Revenue & Customs · Company Taxation Manual

The following general group relief rules apply also to consortium relief:

  • 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).