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United Kingdom · Question · Written question

UIN 101071

Joint Ventures: Corporation Tax

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

17 December 2025

Last action

8 January 2026 · Answer

Status

Answered

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Subjects

Discovery layer

Source updated

8 January 2026

Summary

To ask the Chancellor of the Exchequer, whether she plans to take steps to stop joint ventures using corporation tax reliefs through the purchase or transfer of trading losses.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 17 December 2025

    Written question

    To ask the Chancellor of the Exchequer, whether she plans to take steps to stop joint ventures using corporation tax reliefs through the purchase or transfer of trading losses.

    Source: Commons

  2. 8 January 2026

    Answer

    Group relief allows the transfer of allowable losses from one company to another in the same group. Consortium relief is a type of group relief which allows companies that jointly own another company (a consortium company) to obtain relief for their share...

    Source: Written answer

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