The legislation does seem clear enough but it's one of those moments when I'm having self-doubt, so if someone could confirm my understanding I'd be most grateful.
Company A has trade profits for the year, but trade losses (both pre and post April 2017) brought forward. Company B has trade losses for the year, which losses are unlikely ever to be used by B. So, my understanding is that A does not need to claim for losses b/fwd (and does not need to be deemed to have made a claim in calculating available profits) so that A's profits can be fully covered by losses surrendered by B.
Correct?
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I don't think that's right, I think group relief is always after brought forward losses, per CTA 2010 s137
However B's losses can be carried forward and used as group relief in a future period, so they're not lost even if not transferred this year.
I do however accept that you're usually much more on the money with the intricacies of tax legislation than I am, so accept I might be overlooking something!
But s 45 applies automatically for the purposes of s 4(2) and s 137(4), unless a claim is made under s 45(4A); which is where I think your answer lies.
I am saying that I believe a claim needs to be made under s 45(4A).
Where are you taking the "all available reliefs are claimed" point from? s 137(6)? As you note, that only applies to claims under s 37 (and CAA 2001, s 260(3)).
It's also worth observing that a claim under s 45(4A) isn't a claim to a relief. It's a claim to disapply a relief. Such a claim might be the reason for the notable absence you refer to.