When making a claim for group relief/consortium relief for current year or brought forward losses the following documents must be included:
There are also regulations which simplify the administration of making group relief claims. These apply provided certain conditions are met (see D2.241).
Formal claim—group relief
A claim1 must be included in the corporation tax return of the claimant company for the accounting period for which the claim is made or in an amended return for that period2. Returns may be submitted over the internet3
HMRC state that they will usually demand a higher standard of evidence of the trading losses where group/consortium relief claims are concerned and this could include the submission of audited accounts4. As regards the time limit for making a claim, see D2.242.
A claim cannot be amended, but must be withdrawn and replaced by another claim5.
However, the courts have decided that the submission of a further group relief claim does not of itself amount to withdrawal of an earlier claim and that the two can exist simultaneously pending withdrawal of one or the other claims. In LINPAC Group Holdings Ltd v HMRC6, the First-tier Tax Tribunal (FTT) held that UK