CTM80515 | Consortia: group relief: claims
From HM Revenue & Customs · Company Taxation Manual
, /Paragraph 70(2) and (5)
There is guidance on claims to group relief at and onwards. Note in particular that any consortium claim requires the consent of all the members of the consortium. This is the case both where the surrender is by the company owned by a consortium and where the surrender is to the company owned by a consortium.
See the example at .