My client has company A ltd which he deposits cash into and I account for this in the DLA. They also have B ltd and C ltd which A ltd has majority shares in. They transfer the money from A ltd to B ltd and C ltd to fund things like stock and purchase of rental properties. They have recently sold C ltd so have received cash in the bank of A ltd for this. They have then transferred this cash directly to B ltd. I assume this all has to go through the P&L as income in A ltd and be subject to corporation tax? Is there any tax relief available for this?