Group Relief

Bells
Bells Registered Posts: 13 New contributor 🐸
Hello,

I have always entered group relief when the company pays the other company for using the losses.

What is the double entry for group relief when there will not be any payment between the companies for the group relief? In the company using the group losses is it just DR Balance Sheet Tax Liability, CR P&L Tax? Does there need to be any disclosure in financial statements for the group relief? Is there any entry or disclosure in the company surrendering the losses?

Many Thanks for your help in advance.
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