Transfer of Trade & Losses

Company A and Company B are related parties.

Company A is to be wound up. B takes on all of A's assets and liabilities so at cessation A only has one item left in the balance sheet which is an inter-company creditor with A for £20k.

B will also be eligible to receive A's losses (£28k), available to carry forward against profits of that same trade. However, my question is whether the losses are restricted by the inter-company loan as a relevant liabilty.

I have read conflicting advice on this and would appreciate some guidance on this matter.

Thanks