CTM80515 - Consortia: group relief: claims

CTA10/S97(9), FA98/Schedule 18/Paragraph 70(2) and (5)

There is guidance on claims to group relief at CTM80145 and CTM97000 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 CTM80520.