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Group relief claim

Surrender of losses by a group trading company to a group invesment company

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Due to an R&D claim I have a 92% owned subsidiary that has trading losses available to surrender to an investment company in a two company group. 

I can see there are no restrictions on surrendering losses of the investment company to the trading company but is anyone aware of any restriction on trading losses being surrendered against rental income subject to Corporation Tax in another Group company?

It is a 30 April 2017 year end so mainly based under the old loss relief rules. 


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