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Ct losses

Group relief options

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I can't find it anywhere in guidance or ledge, but can CT losses be group received then carried back or forwards?

I know that b/f losses can be group relieved, but can you get them out of that company CY despite not having any group profits to use them against?

in case I've not explained it properly, a client has a group of companies, say A-D. All have made CY losses. A had LY CT proft (£300k), greater than its CY losses (£200k). B&C had LY losses. A-C are expected to make profits next year. A has already carried back it's £200k CY loss to LY. 
D is going to be liquidated (likely MVL) but has c£1m CY losses which we'd like to group relieve. The YEs are all slightly different (A Dec, B, June, C May, D April) about £50k can be used by A's LY remaining profits (resultant PCTCT= 300-200=100-50=50). Can we group relieve D's remaining £950k losses for A-C to use next year? The timing difference on YE dates works against us in that D is before A-C's (profitable) next year.

I suspect the answer is "no", but welcome any thoughts.

Assuming no, is it viable to shorten D's YE to the six months (Oct 20), then if it can be stretched another 12 months until liquidated and accounts prepared will then have b/f and CY losses which can be used against the few months that ABC overlap in their profitable year. ?


 Thanks as always.


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